InfoGuides: ACC 120: Principles of Financial Accounting: Chapter 5: Fraud, Internal Controls and Cash

LO 5.1: Define fraud and internal control(s)

Committee of Sponsoring Organizations (COSO) of the Treadway Commission
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five professional organizations and is dedicated to helping organizations improve performance by developing thought leadership that enhances internal control, risk management, governance and fraud deterrence.
Final Rule: Management's Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
From the SEC