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COSO Names Chair Lucia Wind as its first Executive Director

Press Release The IIA Feb 07, 2024

First-of-its-kind position reinforces board’s commitment to enhance COSO; expand significance for future generations of business professionals

NEW YORK, February 7, 2024 – The Executive Board of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced today that COSO Chair Lucia M. Wind has been named as COSO’s first-ever full-time Chair and Executive Director, effective December 1, 2023.

Since its inception, COSO has provided landmark thought leadership and guidance for organizations in areas of internal control, enterprise risk management (ERM), fraud deterrence, and governance. Serving as COSO’s Chair and Executive Director, Wind will expand on her role leading COSO in fulfilling its mission and - elevating COSO as the authority to help organizations drive improvements across the Committee’s key areas of focus.

This first-of-its-kind role in COSO solidifies the importance COSO’s Executive Board has placed on dedicating resources to taking COSO to the next level and elevating its importance for the future of business. By deploying committed COSO resources, the Committee looks to expedite development of thought leadership pertaining to many critical areas organizations face globally.

“Lucia has already made great strides for COSO, bringing our mission to life through her deep knowledge, transformative spirit, and forward-thinking vision for the organization,” said Doug Prawitt, Ph.D., CPA., Lead Director of COSO. “She is an innovative leader who is committed to ensuring the relevance and influence of COSO is on an accelerated track. We are very excited about the possibilities her new full-time role will open for COSO, as she is able to dedicate her full time and energy to taking COSO into the future.”

Ms. Wind has been a business partner, enterprise risk management leader and internal audit executive at large technology firms with a global footprint, in addition to holding leadership roles at smaller enterprises and NFPs. A Certified Fraud Examiner, Ms. Wind led ERM, risk assessment, internal audit and SOX compliance functions based on COSO frameworks and guidance in the enterprises where she worked previously.

“I am very excited to expand my role with COSO and continue my work in moving us forward on this exciting journey,” says Wind. “As the rate of new risks around us grows, I look forward to leading COSO in the development of relevant thought leadership and to further engage directly with our stakeholders and the broader community.”

About COSO

Originally formed in 1985, COSO is a voluntary private sector organization dedicated to helping organizations improve performance by developing thought leadership that enhances internal control, risk management, governance and fraud deterrence. COSO 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). For more information, visit


The Institute of Internal Auditors