Coso Academy

COSO Academy



COSO Academy was launched on 3 December 2014 by Protiviti Singapore and the Singapore Accountancy Commission. On 1 January 2017, COSO Academy Asia was reconstituted with Protiviti Singapore, The Institute of Internal Auditors Singapore and the Institute of Management Accountants as founding partners. Its mission is to advocate the COSO Frameworks as the basis for effective internal control and risk management practices through training, certification and thought leadership across Asia.

Protiviti Logo
Protiviti ( is a global consulting firm that helps companies solve problems in finance, technology, operations, governance, risk and internal audit, and has served more than 40 percent of FORTUNE 1000® and FORTUNE Global 500® companies.
IIA Singapore Logo
The Institute of Internal Auditors (IIA) Singapore is a professional organisation dedicated to the advancement and development of the internal audit profession. Established in 1976, members of IIA Singapore belong to a global community of more than 180,000 professionals from more than 170 countries and territories who share a common vision to advance their professional growth in internal auditing and add value in their organisations. Its 2,700 members work in internal auditing, accounting, risk management, governance, compliance, internal control, information technology audit, education, and security.
IMA Logo
IMA®, the association of accountants and financial professionals in business, is one of the largest and most respected associations focused exclusively on advancing the management accounting profession. Globally, IMA supports the profession through research, the CMA® (Certified Management Accountant) program, continuing education, networking and advocacy of the highest ethical business practices. IMA has a global network of more than 80,000 members in 140 countries and 300 professional and student chapters. Headquartered in Montvale, N.J., USA, IMA provides localized services through its four global regions: The Americas, Asia/Pacific, Europe, and Middle East/Africa. For more information about IMA, please visit


The COSO Academy is supported by The Committee of Sponsoring Organizations of the Treadway Commission (, which is jointly sponsored by the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), the Institute of Management Accountants (IMA), and The Institute of Internal Auditors (IIA).


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Strategic Partners

Singapore Accountancy Commission Logo
Established in April 2013 as a statutory body of the Singapore government, the Singapore Accountancy Commission collaborates with local and international communities in order to drive accountancy excellence in Singapore through talent development, professional qualification, research and thought leadership.


Singapore Management University Logo
Singapore Management University’s School of Accountancy joined COSO Academy as a strategic partner on 18 March 2015.  A premier university in Asia, the Singapore Management University (SMU) is internationally recognised for its world-class research and distinguished teaching. Established in 2000, SMU’s mission is to generate leading-edge research with global impact and produce broad-based, creative and entrepreneurial leaders for the knowledge-based economy. SMU education is known for its highly interactive, collaborative and project-based approach to learning, and for its technologically enabled pedagogy of seminar-style teaching in small class sizes. Home to around 8,800 undergraduate, postgraduate, executive and professional, full- and part-time students, SMU is comprised of six schools: School of Accountancy, Lee Kong Chian School of Business, School of Economics, School of Information Systems, School of Law, and School of Social Sciences. SMU offers a wide range of bachelors', masters' and PhD degree programmes in the disciplinary areas associated with the six schools, as well as in interdisciplinary combinations of these areas.


Securities Investors Association Singapore Logo
The Securities Investors Association (Singapore) or SIAS, a non-profit organization, is the largest organized investor lobby group in Asia, with almost 71,000 retail investors as members. It is run by a Management Committee comprising professionals who are volunteers. It actively promotes Investor Education, Corporate Governance and Transparency and is the watchdog for Investor rights in Singapore. To-date, SIAS has successfully organized over 700 investor education programmes ranging from basic investment seminars for novices to certificate courses for investment savvy investors. SIAS is "the voice" for minority shareholders and has already locked horns with corporations falling short of good Corporate Governance practices. However, its preferred approach to resolve investors’ right issues is to do so in the boardroom and not in the courtroom. Many SIAS members have sought protection also from errant traders. SIAS conducts dispute resolution sessions regularly to assist members to resolve issues.


Singapore Institute of Directors Logo
The Singapore Institute of Directors (SID) is the national association of company directors. Formed in 1998, it promotes the professional development of directors and corporate leaders. Its membership comprises mainly directors and other professionals who work in the field of corporate governance. The SID has a comprehensive training curriculum that covers the spectrum of developmental needs of directors including thought leadership on corporate governance and directorship issues. It also provides its members with value-add services such as regular networking events and socials, a board appointment service, and a one-stop information service on governance related matters. For more information, please visit



Media Center:

Our Media Center offers members of the press up-to-date information about Protiviti-SAC COSO Academy.


10 April 2017
New MOU to promote the COSO Frameworks

May 2016
Global COSO Internal Control Certification Available in Singapore

29 Sep 2015
Protiviti-SAC COSO Academy welcomes Singapore Institute of Directors as Strategic Partner

30 Jun 2015
Advertorial in the Business Times - Robust Internal Controls Matter

26 May 2015
Advertorial in the Business Times - "Keeping Watch for Company Boards"

20 Apr 2015
The Securities Investors Association (Singapore) joins COSO Academy as strategic partner

18 Mar 2015
Singapore Management University joins COSO Academy as strategic partner

26 Feb 2015
Institute of Internal Auditors Singapore joins COSO Academy as first strategic partner

3 Dec 2014
New Protiviti-SAC COSO Academy to improve corporate governance



Thought Leadership:

Singapore Quick Guide to the COSO Enterprise Risk Management and Internal Control Frameworks - 2016 Ed.

SAC-Protiviti COSO Roundtable Report 2015

COSO Academy 2015 Survey Results (Infographic)

Top 10 Lessons Learned from Implementing COSO 2013

The Impact of the Sarbanes-Oxley Act and Similar Legislation: Lessons Learned and Considerations for the Future

SAC-Protiviti SOX Roundtable Report 2014



Events and Activities


  • Annual Conference and Global IA Leadership Summit 2017
    Wednesday 25 October and Thursday 26 October to Friday 27 October 2017, 9.00 am to 5.30 pm, CPE hours: 22.5
    COSO Academy Asia is proud to be a supporting partner of the Global Internal Audit Leadership Summit 2017 and the Institute of Internal Auditors (IIA) Singapore’s Annual Conference 2017 happening at the Marina Bay Sands, Sands Expo & Convention Centre.
    For more information and to register, click here.
  • Developing a Strategic ERM Framework with COSO – An Internal Audit Perspective
    Wednesday 22 March 2017, 1.00 pm to 5.00 pm, CPE hours: 4
    Organized with The Institute of Internal Auditors Singapore, IA professionals will have a chance to learn best practices in developing or refreshing risk management programs leveraging the updated COSO ERM Framework. 
    For more information and to register, visit
  • The Role of the Board in Risk Oversight – Merging ERM with Strategy
    Thursday 23 March 2017, 9.00 am to 11.30 am, CPD hours: 2
    Organized with the Singapore Institute of Directors, the talk will help members of company boards better understand how to incorporate a robust ERM framework that will realize their companies’ strategic objectives, as well as raise their risk acumen and critical thinking for better decision-making in the boardroom. 
    For more information and to register, visit
  • COSO Internal Control - Integrated Framework Certification

    Monday 10 April to Wednesday 12 April 2017, CPE credit: 25.5
    Get COSO Internal Control certified!  Registration is now open for the COSO Internal Control-Integrated Framework Certification Program to be conducted by The Institute of Management Accountants in April. 

    Expert instructors include Mr. Jeffrey Thomson, CMA, CAE, IMA President and CEO, Former COSO Board member, and Dr. Foo See Liang, Associate Professor (Practice), School of Accountancy, Singapore Management University.

    The program uses real-world scenarios, so that participants can better understand the principles-based approach, identify and analyze risks more effectively and develop confidence in the internal control system. Upon completion of the self-study pre-work and live training, participants will be eligible to sit for a qualifying exam and earn a professional COSO certificate. 
    For more information and to register, click here.


2016​ ​

  • COSO Internal Control Certification Course, 11 July to 14 July 2016​
  • Improving Board Risk Oversight Effectiveness (24 February 2016). 
  • Singapore Survey on the COSO Frameworks 2016
  • COSO Internal Control Certification​ Program



  • Directors Workshop on COSO Frameworks (30 Jan 2015)
  • Singapore Survey on the COSO Frameworks 2015
  • Practitioners Workshop on COSO FRameworks (23 Apr 2015)
  • COSO Academy Roundtable (13 October 2015)



Memorandum of Understanding Signing COSO Academy Asia (10 April 2017)

Memorandum of Understanding Signing COSO Academy Asia (10 April 2017)

SID signs Strategic Partnership MOU with Protiviti-SAC
SID signs Strategic Partnership MOU with Protiviti-SAC COSO Academy (29 Sep 2015)

SIAS signs MOU with Protiviti-SAC
Securities Investors Association (Singapore) signs Memorandum of Understanding with Protiviti-SAC COSO Academy (20 Apr 2015)

SMU signs MOU with Protiviti-SAC
Singapore Management University School of Accountancy signs Memorandum of Understanding with Protiviti-SAC COSO Academy (18 Mar 2015)

IIA signs MOU with Protiviti-SAC
Institute of Internal Auditors signs Memorandum of Understanding with Protiviti-SAC COSO Academy (26 Feb 2015)

Directors Workshop
Directors Workshop (30 Jan 2015)

COSO Academy Launch
Launch of Protiviti-SAC COSO Academy (3 Dec 2014)