How COSO Frameworks Improve Organizational Performance and Governance

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By
Protiviti
How the COSO Frameworks Can Improve Your Organization’s Performance and Governance

Since their inception, COSO’s Enterprise Risk Management — Integrated Framework and Internal Control — Integrated Framework (the COSO frameworks) were intended to provide guidance for management on how to implement and evaluate effective enterprise risk management (ERM) and internal control processes, leading to the improvement of management and governance processes.

When applied effectively, the frameworks’ concepts contribute to the end result of improving organizational performance and governance in significant ways. This booklet illustrates how the enterprise risk management (ERM) framework and the new internal control framework can enhance organizational performance, governance, strategy setting and management processes.

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