COSO Enterprise Risk Management Framework
The COSO Enterprise Risk Management Framework is an approach to thinking about enterprise risk and internal controls. Enterprise Risk Management (ERM) requires an entity to take a “portfolio” view of risk that examines the entire organization, from the enterprise level, to a division or subsidiary, to the level of a single business unit’s processes. (Here is the actual COSO version.)
This video does a good job of explaining the objectives of the COSO framework.
Posted on Tuesday, April 13, 2021 at 07:12AM
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Charlie
in Digital Financial Reporting
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