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ABA: The American Bankers Association

COSO Peer Group

The COSO Implementation Peer Group shares information related to company efforts (and feedback by their external auditors) in their implementation the “COSO 2013” framework for internal controls. The Framework is required for external financial reporting for those companies that must provide an attestation of internal controls under FDICIA (banks over $1 billion in assets) and Sarbanes-Oxley (banks that are registered with the SEC). The Framework is also being recommended for use by banking regulators over compliance and operational areas of the company.

Staff Contact: Josh Stein

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