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  • COSO Enterprise Risk Management Framework


    Introduction

    The Committee of Sponsoring Organizations of the Treadway Commission (COSO) Enterprise Risk Management – Integrated Framework is well known and referenced, particularly in internal control and auditing applications.

    Application

    This framework describes a form of  enterprise-wide risk management with a focus on matching risk management with strategy to develop an internal control capability to effectively manage risk.

    It is suited to general risk management in corporate organisations. For discipline specific risk management, other standards exist (eg project risk management standards).

    Sources

    The content on this page was primarily drawn from:

    • Webinar titled ‘Perspectives on Risk: Engineers, frameworks and new ways of thinking’, delivered to REBOK Community on 29 May 2018 by Warren Black, Principal and Founder, Complexus

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