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COSO Corporate Governance Framework

Format: Online

COSO in collaboration with the National Association of Corporate Directors (NACD) have created a comprehensive Corporate Governance Framework authored by PwC that guides the practical application of corporate governance beyond the role of the board to includes executives, management, shareholders, and throughout organizational culture. It complements and aligns with the existing COSO internal control and enterprise risk management frameworks. The leading practice framework will provide guidance based on components, principles and points of focus with a primary focus on US public companies but also useful to companies around the world. This webinar provides an overview of the framework and is designed to encourage your comments during the public exposure period.

DATE: July 1, 2025
TIME: 12:00 PM-1:00 PM ET

One (1) NASBA CPE will only be awarded to participants on the live broadcast who are logged in for a minimum of 50 minutes and engage on at least three poll questions per each hour of the event.

Keep scrolling to register.


By attending you will:

  • Understand the business case and benefits of implementing a broader corporate governance framework
  • Describe the framework's components and principles with some practical examples of how to apply the framework in their organization
  • Provide feedback on the COSO Corporate Governance Framework

SPEAKERS

Lucia Wind
COSO – Board Chair and Executive Director
Acumen-x – Senior Advisor
IRM India – Advisory Board Member (volunteer)
UMass Isenberg School of Management - Advisory Board Member (volunteer)

Lucia is COSO’s Board Chair and Executive Director. In her role, she oversees all operations and partnerships supporting COSO and the Board of Directors. She is actively focused on strategic content development, digital transformation and expansion of the partner network for COSO. 

Prior to COSO, Lucia held the role of Chief Audit Executive at Unisys. While at Unisys, she maintained the Company’s Sarbanes-Oxley Compliance efforts and oversaw all internal audit activities, including operational, business process and technology efforts. She also managed the organization’s Enterprise Risk Management (ERM) program.

Lucia has expertise in internal controls, risk management and audit practices across the technology industry, retail, hospitality, and government sectors. During her career, Lucia also led audit functions at AOL, Ellucian and the National Gallery of Art. She began her audit career at Friendly’s Ice Cream Corporation, followed by TJX Companies and PricewaterhouseCoopers.

She is a Certified Fraud Examiner with the Association of Fraud Examiners and a member of the Institute of Internal Auditors. Lucia earned her Bachelor of Business Administration degree in both Corporate and Investment Finance from the University of Massachusetts, Amherst.


Patricia Miller, CPA, CIA, CISA, QIAL, CRMA
Owner PKMiller Risk Consulting, LLC
Retired Partner, Deloitte & Touche LLP

Patty has significant experience in governance, risk management, and control. She is the owner of PKMiller Risk Consulting, LLC, providing consulting services primarily related to risk management, internal control and internal audit.

Prior to founding PKMiller Risk Consulting, she spent 14 years with Deloitte, serving as the lead risk services partner on significant technology and consumer business clients. Patty also led the national internal audit risk services practice for Deloitte, consulting with internal audit partners on engagement risk and quality.  Patty joined Deloitte following a 14-year telecommunications career where she held senior management positions in financial management, billing, internal audit, process design, project and program management, and merger planning and integration. 

After leaving Deloitte, Miller served as an executive-in-residence at the University of Nevada in Reno, teaching a governance and risk management course.  She is a frequent speaker at locations worldwide and has authored projects for The IIA Research Foundation and articles for the Internal Auditor magazine. 

She is a recipient of the William G. Bishop III Lifetime Achievement and the Victor Z. Brink awards from the IIA.  She was inducted into the American Hall of Distinguished Audit Practitioners in 2013 and was awarded the Lawrence Sawyer Research Project of the Year Award in 2011.  

Prior Board Roles:

  • Member of IIA global board executive committee
  • Chairman of IIA global board
  • Chairman of IIA global professional standards board
  • Member of county public school audit committee
  • Member of Big Brothers Big Sisters local board
  • Member of COSO Board
  • Involvement with numerous public audit committees as partner for outsourced and co-sourced internal audit services

Professional Organizations:

  • Institute of Internal Auditors
  • American Institute of Certified Public Accountants
  • Nevada Society of CPAs
  • ISACA

Benito Ybarra
Executive Vice President of Global Standards, Guidance & Certifications at The Institute of Internal Auditors (IIA)

Benito has more than 25 years of extensive audit, compliance, and investigation experience. He possesses exceptional leadership qualities in areas such as strategic planning, large team management, a focus on culture, and a strong business acumen.

In his previous role as Chief Audit and Compliance Officer for the Texas Department of Transportation in Austin, TX, he focused on improving organizational practices, risk management, accountability, and governance through value-driven audits, evaluations, investigations, and advisory services engagements. He also served as a Texas State Department Representative to the Southwest Intergovernmental Audit Forum.

Benito has already made substantial contributions to The IIA in various senior volunteer roles. He served as Chair of the North American Board of Directors (2019-2020) and as Chair of the Global Board of Directors (2022-2023), both during pivotal periods of organizational transition. Most recently, he served as Past Chair of the Global Board of Directors. Additionally, Benito actively participated as a member of The IIA International Professional Issues and Guidance Committee and served as President of the IIA North America's Austin, Texas chapter.

Benito earned his Bachelor degree in Government and History from the University of Texas at Austin. He is a Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Certified Fraud Examiner (CFE), and Certified Compliance and Ethics Professional (CCEP).

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