Framework components of The Committee of Sponsoring Organizations of the Treadway Commission (COSO)

COSO was formed in 1985 to sponsor the National Commission on Fraudulent Financial Reporting. The Treadway Commission was originally jointly sponsored and funded by five main professional accounting associations and institutes: the American Institute of Certified Public Accountants (AICPA), American Accounting Association (AAA), Financial Executives International (FEI), Institute of Internal Auditors (IIA) and the Institute … Read more

A Conceptual Framework for Scheduling Constraint Management

Introduction Every construction project is unique and has its own operating environment and sets of technical requirements. As a result, the execution of a construction project is subject to numerous constraints that limit the commencement or progression of field operations, which invariably have significant negative impact on overall project performance. By definition, constraints refer to … Read more