The joint initiative for organisational performance and governance Committee of Sponsoring Organizations of the Treadway Commission (COSO) has appointed former Institute of Internal Auditors (IIA) global chair Paul Sobel as its new chairman for a three year term, effective 1 February 2018.

Sobel was global chairman of the IIA from 2013 to 2014, and was the president of the Internal Audit Foundation (IAF).

COSO is a joint initiative of five private sector organisations; the IIA, the Association of Accountants and Financial Professionals in Business (IMA), the American Institute of Certified Public Accountants, the American Accounting Association, and Financial Executives International (FIA). The Committee provides guidance and framework for enterprise risk management, internal control and fraud deterrence.

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