2014-2015 COSO Committee

"The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of the five private sector organizations (AAA, AICPA, FEI, IMA and IAA) and is dedicated to providing thought leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence."¹


  • The Committee of Sponsoring Organizations (COSO) will contribute as AAA members to the update of the COSO internal control framework.
  • The committee will also communicate as needed with AAA members to inform them of calls for input during the revision process and help familiarize AAA members with the final product.
  • The committee will continue until one year after the COSO update is completed.


  • The committee size varies according to COSO projects and purposes.


  • The committee meets as needed.


  • Fulfill the committee charter as above.
  • If the Chair has any questions about the charge or responsibilities of this committee, s/he should contact the Executive Director, the President, or the committee’s Board of Directors Liaison.
  • The Chair will have the opportunity three times every term-year to prepare and send a progress report which will be available for the Board of Directors to review at their next meeting. This report should include accomplishments and suggested modifications and should be sent to the AAA President, the committee’s Board of Directors Liaison, and staff liaison, Barbara Gutierrez (


Name / Affiliation Contact Term Length Term Expires
Doug Prawitt
Brigham Young University
Mark Beasley
North Carolina State University 8 08/2015
Joe Brazel
North Carolina State University 3 08/2015
Joe Carcello
University of Tennessee 5 08/2015
Margaret Christ
University of Georgia 3 08/2015
Audrey Gramling
Colorado State University 5 08/2015
Julia Higgs
Florida Atlantic University-Boca 3 08/2015
Board of Directors Liaison
Christine Botosan
University of Utah

¹ accessed on June 12, 2014

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