COSO’s “Enterprise Risk Management – Integrated Framework”

In 2004, COSO issued its first ERM framework titled, “Enterprise Risk Management – Integrated Framework” to provide guidance to business leaders about fundamental principles for effective ERM. While that framework was revised in 2017, this page highlights some of the core thinking behind COSO’s initial ERM framework release.

To order the full document visit www.coso.org

Click below for a link to the executive summary.

Original Article Source: “COSO’s Enterprise Risk Management – Integrated Framework”, COSO, September 2004