COSO: Effective Enterprise Risk Oversight

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) – an organization providing thought leadership and guidance on internal controls, enterprise risk management and fraud deterrence – has released a new thought paper, Effective Enterprise Risk Oversight: The Role of the Board of Directors. It is aimed at helping boards of directors strengthen their oversight of enterprise risks.

In emphasizing the critical role boards of directors play in overseeing Enterprise Risk Management, it points to four specific areas discussed in COSO’s 2004 ERM framework that contribute to board risk oversight.

Download the paper.

For more information visit the COSO website www.coso.org  

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