COSO’s 2026 Framework Provides Common Language for Governance, From the Board to the Compliance Office
COSO’s 2025 attempt at board-oversight guidance was quite prescriptive, and the result was an unpopular publication that was eventually withdrawn. That’s how we got the streamlined version: 12 principles, not a step-by-step manual. Jim DeLoach of Protiviti reads each one as something wider than a directors’ document, a shared vocabulary for the audit, risk and compliance professionals who feed the governance process.
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