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Improving Governance and Internal Control

By: Tidrick, Donald E. | The CPA Journal, October 2012 | Article details

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Improving Governance and Internal Control


Tidrick, Donald E., The CPA Journal


An Interview with COSO Chairman David L. Landsittel

David L. Landsittel was appointed chairman of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as of June 1, 2009. Landsittel was selected for the position after an extensive, four-month search, according to a COSO press release announcing his appointment Landsittel was lauded for "his leadership skills, knowledge of risk management and control, his previous service as Chairman of the Auditing Standards Board [ASB] ... [and] his leadership in the development of the external auditor's responsibüity for detecting fraud ([Statement of Accounting Standards] SAS 99 [Consideration of Fraud in a Financial

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