COSO Thougt Paper: Creating and Protecting value
The guidance is based on successful practices used by organizations in taking an incremental, step-bystep approach to implementing ERM.
The most widely recognized and applied risk management framework in the world, Enterprise Risk Management – Integrating with Strategy and Performance addresses the evolution of enterprise risk management and the need for organizations to improve their approach to managing risk to meet the demands of an evolving business environment. This new version replaces Enterprise Risk Management—Integrated Framework from 2004.
Issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), this Fraud Risk Management Guide recommends ways in which governing boards, senior management, staff at all levels, and internal auditors can deter fraud in their organization.
En av de kritiske utfordringene for ledergrupper er å bestemme hvor stor risiko virksomheten kan og skal utsettes for i prosessen med å skape verdier. Dette rammeverket vil gjøre dem bedre i stand til å møte disse utfordringene.