COSO是Committee of Sponsoring Organizations of the Treadway Commission的缩写。COSO 框架是一种在组织内设计、实施和评估控制的方法。 COSO 框架的五个组成部分是控制环境、风险评估、控制活动、信息和通信以及监控活动。 作为欺诈风险管理工具，企业可以设计、实施和评估内部控制程序。

具体可参考如下英文释义：

The COSO Framework is a system used to establish internal controls to be integrated into business processes. Collectively, these controls provide reasonable assurance that the organization is operating ethically, transparently and in accordance with established industry standards.

COSO is an acronym for the Committee of Sponsoring Organizations. The committee created the framework in 1992, led by Executive Vice President and General Counsel, James Treadway, Jr. along with several private sector organizations, including the following:

·American Accounting Association

·Financial Executives International

·The Institute of Internal Auditors

·American Institute of Certified Public Accountants

·The Institute of Management Accountants (formerly the National Association of Cost Accountants)

The COSO framework was updated in 2013 to include the COSO cube, a 3-D diagram that demonstrates how all elements of an internal control system are related. In 2017, the committee introduced their COSO Enterprise Risk Management Framework. The COSO ERM Framework aims to help organizations understand and prioritize risks and create a strong link between risk, strategy and how a business performs.

英文来源：https://www.techtarget.com/searchcio/definition/COSO-Framework