Committee of Sponsoring Organizations of the Treadway Commission (COSO) in AI answers

COSO is a nonprofit organization sponsored by five major professional associations that develops guidance, frameworks, and thought leadership on enterprise risk management, internal control, fraud deterrence, and governance to strengthen financial reporting and governance. It was founded in 1985 to sponsor the National Commission on Fraudulent Financial Reporting and to make recommendations for public companies, auditors, regulators, and educational institutions. COSO provides resources and credential programs (IC Certificate, ERM Certificate, Fraud Risk Management Certificate) and maintains a knowledge hub with news and guidance.