COSO: Enterprise Risk Management Framework

General handbook about Enterprise Risk Management (US, 2004)

COSO is a voluntary private sector organization dedicated to improving the quality of financial reporting through business ethics, effective internal controls, and corporate governance. This framework, prepared for The Committee of Sponsoring Organizations of the Treadway Commission (COSO), details the essential components of enterprise risk management and the context in which they are effectively implemented. Key concepts that relate to the effective application of the principles and components are outlined. Further, the framework identifies the interrelationships between risk and enterprise risk management, and with COSO´s Internal Control – Integrated Framework (1992).

Download COSO ERM Framework