The Committee of sponsoring Organizations of the treadway Commission's (COSO's) Internal Control-Integrated Framework (COSO framework) is used by virtually all business and governmental entities in the United States and is widely used in major countries across the world. This widespread use is a testament to the quality and ease of use of the COSO framework, so why change it? The COSO framework is being chaged to keep it relevant in the current current and future business world, to emphasize its relevance beyond just financial reporting, and to make it easier to use