COSO – Sarbanes-Oxley and Supply Chain Fraud
Supply Chain Network
OCTOBER 30, 2007
In terms of supply chain fraud, supplier metrics and the vendor scorecard are useful tools in determining suppliers that may be putting the organization â€œat riskâ€?. COSO â€“ SARBOX â€“ SUPPLY CHAIN FRAUD. The Committee Of Sponsoring Organizations (COSO) internal controls framework highlights the following 5 key components which are a useful guide for the detection and reduction of supply chain fraud.