coso erm（企业风险管理框架）是全球认可的风险管理框架之一，它不仅帮助企业识别和应对风险，还能确保战略目标顺利实现。 今天，我们用简单实… 切换模式

COSO was organized in 1985 to sponsor the National Commission on Fraudulent Financial Reporting, an independent private-sector initiative that studied the causal factors that can lead to fraudulent financial reporting. It also developed recommendations for public companies and their independent auditors, for the SEC and other regulators, and ...

COSO 2004年发布的企业风险管理框架，其实是在1992年的内部控制框架（核心 五要素 立方体）的基础之上强调了公司风险管理的因素，扩大为了 八要素 立方体，目标也从92年的3个加入了战略目标变成了4个。 但是阿兰哥想说，2004年的COSO-ERM版本其实是比较失败的，因为它并没有将内部控制和风险管理间的区别指明，导致在实践中出了很多的问题，很多企业都进行了重复性劳动。 对于这几个框架模型，我个人的理解就是： 1992年的内部控制-框架中的五要素是最核 …

2025年3月3日 · 作为全球最具影响力的内部控制标准， coso 内部控制框架得到了世界许多国家的一致认可和广泛借鉴。 2013 年 5 月，美国科索 委员会（ COSO ）发布了更新后的《内部控制——整合框架》，受到国际内部控制理论界和实务界的广泛关注。

Transitioning to COSO 2013 • Many entities will seek the quickest and easiest way to transition to COSO 2013. • For many, there will be a significant number of additional control points to consider, since ‘2013’ is more specific (using 17 principles and numerous points of focus) that the original 1992 framework.

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2025年2月18日 · Welcome to the COSO Knowledge Hub. Our library of free downloadable content includes white papers, guides, reports, research, industry analysis and much more, provided by experts and organizations that support internal control, risk management, governance and fraud deterrence.

In 2013, COSO published the updated IC Framework (also authored by PwC) to ease use and application, • considering changes in business and operating environments, • articulating principles and clarifying requirements for effective internal control, and • encouraging users to apply internal control to additional objectives.

The COSO framework strengthens an organization's risk management by providing a systematic approach for identifying, analyzing and minimizing risks. Through the five components, the framework helps to identify potential risks and assess their probabilities and consequences.

COSO was first introduced in 1992 as an internal controls framework. It was subsequently supplemented in 2004 with the COSO ERM framework (above). The framework is one of the most comprehensive frameworks and is designed to offer organizations a widely accepted model for evaluating their risk management efforts.