Page 4 - COSO Guidance

Authors

Crowe Horwath LLP

Principal Contributors
Warren Chan
Principal, IT Risk Services
Crowe Horwath LLP – Chicago
Eugene Leung
IT Risk Services (formerly)
Crowe Horwath LLP – Chicago
Heidi Pili
IT Risk Services (formerly)
Crowe Horwath LLP – Chicago

Quality Assurance
Victoria Cheng
IT Risk Services
Crowe Horwath LLP – Chicago
Larry Rieger
Chief Executive Officer
Crowe Horwath Global Risk Consulting – Chicago

COSO Board Members

David L. Landsittel Chuck E. Landes
COSO Chair American Institute of CPAs (AICPA)

Douglas F. Prawitt Jeff C. Thomson
American Accounting Association Institute of Management Accountants

Richard F. Chambers Sandra Richtermeyer
The Institute of Internal Auditors Institute of Management Accountants

Marie N. Hollein
Financial Executives International

Preface

This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO), which is dedicated to providing thought leadership through the development of comprehensive
frameworks and guidance on enterprise risk management, internal control, and fraud deterrence designed to
improve organizational performance and governance and to reduce the extent of fraud in organizations.
COSO is a private-sector initiative jointly sponsored and funded by the following organizations:

American Accounting Association (AAA)

American Institute of CPAs (AICPA)

Financial Executives International (FEI)

The Institute of Management Accountants (IMA)
Committee of Sponsoring Organizations
of the Treadway Commission
The Institute of Internal Auditors (IIA) w w w . c o s o . o r g