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Committee of Sponsoring Organizations (COSO)

The Committee of Sponsoring Organizations (COSO) establishes frameworks and criteria that companies and their auditors use to establish internal controls.

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Committee of Sponsoring Organizations (COSO)

The Committee of Sponsoring Organizations (COSO) establishes frameworks and criteria that companies and their auditors use to establish internal controls.

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These criteria are considered some of the standards for enterprise risk management (ERM) practices.