This issue of Board Perspectives offers both directors and senior executives useful insights that are consistent with th...

This article discusses key questions organizations should ask themselves when implementing ERM, outlines critical aspect...

This newsletter outlines what’s new in the updated COSO ERM framework and expectations going forward.

This sample IT risk assessment audit report presents findings from an entity-level risk analysis review.

This basic-level course introduces COSO and the COSO Internal Control Integrated Framework and its five components.

The objective of this course is to provide an overview of the Framework and to explain how it is applied at the entity a...

When initiating the project to update its enterprise risk management (ERM) framework, COSO saw opportunitie...

Risk oversight and risk management are high priorities on the agenda of most organizations. Here are popula...

This issue of Board Perspectives summarizes five significant takeaways from the new COSO ERM framework.

This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is...

This memo outlines a process for reviewing entity-level controls.

This memo documents a company's high-level testing strategy for Sarbanes-Oxley compliance.