Board Oversight and Professional Judgment: COSO's Newest Thought Paper

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On March 1, 2012 the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released a thought paper entitled, Enhancing Board Oversight: Avoiding Judgment Traps and Biases.

In other COSO news, as a reminder, there is a March 31 comment deadline on COSO's Exposure Draft (ED) released in December 2011. The ED is COSO's mechanism to obtain public comment on the proposed update of COSO's 1992 Internal Control-Integrated Framework. The ED and related materials can be downloaded from COSO's website,

Read more about these two COSO developments.


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