Page 143 - COSO Guidance Book

C o m m i t t e e o f S p o n s o r i n g O r g a n i z a t i o n s o f t h e T r e a d w a y C o m m i s s i o n

E n h A n C i n G

B O A r D

O v E r S i G h T

Avoiding Judgment Traps and Biases

By

KPMG LLP | Steven M. Glover | Douglas F. Prawitt

The information contained herein is of a general nature and based on authorities that are subject to change. Applicability of the information to
specific situations should be determined through consultation with your professional adviser. In addition, the authors do not provide legal services,
and the user should consult with qualified legal counsel licensed to practice in the relevant jurisdictions. This thought paper represents the views of
the authors only and does not necessarily represent the views or professional advice of KPMG LLP, Brigham Young University, or COSO.