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Essay text:
Recent corporate scandals such as those of Enron, WorldCom, and even with Martha Stewart, tougher governance standards are set in place to minimize errors and loss through proactive measures.
This paper will attempt to educate the readers on the importance of internal controls and submit a proposal to minimize enterprise risks by applying the principles or recommendations of the Committee of Sponsoring Organization of the Treadway Commission (COSO). Furthermore, this paper will discuss the relations of Sarbanes-Oxley with the COSO initiative.
Overview of COSO
In 1985 five professional accounting organizations came together to discuss the growing problem of fraudulent financial reporting and the need to reduce, if not eliminate, this deceitful and illegal act...
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