The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, plans to release the updated version of its Internal Control–Integrated Framework in the first quarter of 2013, instead of the fall of 2012.

The framework is expected to help organizations adapt to the increasing complexity and pace of change, mitigate risks to the achievement of objectives, and provide reliable information to support sound decision making. This will be the first update of the framework since 1992 and will take into account new factors, such as the Web and mobile technology.

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