The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has added a supplement to its widely used Enterprise Risk Management Framework, including detailed examples of ...

In today’s complex corporate world, robust internal control frameworks are crucial for ensuring effective governance, risk management and operational efficiency. An internal control framework (ICF) ...

In its most recent guidance for compliance with Sarbanes-Oxley section 404 requirements for smaller entities, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) has provided ...

News reports show the frightening weather satellite images of a hurricane that’s causing concern for leaders of an automobile manufacturing plant. The possible effects on the supply chain as the storm ...

Nonlinear dynamical processes are ubiquitous in natural and engineering systems. Significant difficulties arise when such processes are coupled with the complex network topology, especially in terms ...