The COSO ERM framework is one of two widely accepted risk management standards that organizations use to help manage risks in an increasingly turbulent, unpredictable business landscape.
The newest COSO ERM framework expands its scope beyond auditing, financial reporting, and compliance and places greater emphasis on the importance of integrating risk considerations with designing and implementing strategies to accomplish the organization’s performance goals and objectives.
In this article, Carol Williams presents the overall context of COSO and point out some considerations on how to start implementing it at your organization.
Langage: Anglais
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