COSO's Updated Framework: Not Yet Ready for Primetime



In April 2015 APQC collaborated on a webinar with Jim DeLoach and Keith Kawashima, both managing directors at Protiviti, regarding the lessons learned by organizations implementing the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Internal Control – Integrated Framework 2013 Update. The new framework can be found at

When it comes to fraud risk, the updated framework requires companies to do a fraud risk assessment (FRA). During the webinar, the presentation paused to give the audience a chance to weigh in with three poll questions. This article discusses the answers to the poll.

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