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COSO abbr.
abbr.	Commission Of Sponsoring Organizations; Committee of Sponsoring Organizations of the Treadway Commission; Committee of Sponsoring Organisations of the Treadway Commission (Комитет организаций-спонсоров Capital)
abbr., avia.	combat oriented supply organization
abbr., mil.	Committee Of Sponsoring Organizations
abbr., scottish	Combat-Oriented Supply Organization (USA)
IT	Committee of Sponsoring Organizations of the Treadway Commission (Its 1992 report "Internal Control - Integrated Framework" is an internationally accepted standard for corporate governance)
mil.	combined operations signal officer