COSO releases new guidance, Compliance Risk Management: Applying the COSO ERM Framework, detailing the application of the Enterprise Risk Management—Integrating with Strategy and Performance (ERM Framework) to the management of compliance risks.

Written as a collection of case studies, the Compendium offers real-world advice about how to put the ERM Framework to use. Each case describes how a specific entity scaled and adapted the principles, and sets out a relationship between an organization’s mission, vision, and core values; its strategic goals and directions; and approaches used ...

COSO originally created an enterprise risk management (ERM) model in 1992 which was shaped like a pyramid and focused on the evaluation of existing controls. This was updated in 2013 to the COSO cube, which focused on the design and implementation of a risk management framework.

ERM有三个维度，4个目标（战略、经营、报告、遵循），8大要素，N个层次（集团、子公司、分公司、事业部、业务单位等）。 企业风险管理的8个要素都是为企业的四个目标服务的；企业各个层级都要坚持同样的四个目标；每个层次都必须从以上8个方面进行风险管理。 该框架适合各种类型的企业或机构的风险管理。 8大基本要素. 1.内部环境：风险管理理念、文化、组织形式等. 2.目标制定：风险战略-风险偏好、 风险容忍度. 3.事件识别：辨别风险类型. 4.风险评估：可能性 …

2017年1月15日 · 2016年6月，美国反欺诈财务报告委员会（The Committee of Sponsoring Organizations of the Treadway Commission, COSO）发布了新版企业风险管理框架“企业风险管理-服务于企业战略和绩效的实现” （Enterprise Risk Management- Aligning risk with strategy and performance）征求意见稿，这是继2004年 ...

2018年9月17日 · The original COSO Enterprise Risk Management Framework is a widely accepted framework used by boards and management to enhance an organization's ability to manage uncertainty, consider how much risk to accept, and improve understanding of opportunities as it strives to increase and preserve.stakeholder value.

2024年5月10日 · 在COSO公布的《常见问题》解释上，COSO表明两个体系并不是相互代替或取代，而是侧重点各不相同相互补充的作用，但同时也强调了内部控制作为一种经历时间考验的企业控制体系，是企业风险管理工作的一个基础和组成部分。

COSO企业风险管理综合框架 该框架定义了企业风险管理的基本组成部分，讨论了关键的ERM原则和概念，提出了一种通用的ERM语言，并为企业风险管理提供了明确的方向和指导。

The mission of the Committee of Sponsoring Organizations (COSO) reads, in part, “to improve organizational performance and governance.” Since their inception, COSO’s Enterprise Risk Management — Integrated Framework and Internal Control — Integrated Framework were both intended to provide guidance for management on how to implement and evaluate effective enterprise risk management ...

There are five components for successful enterprise risk management that can be applied to an organization’s mission and core values: Governance and Culture: oversight from the top down. Performance: risk assessment and risk responses to address risks that could adversely affect the organization’s performance.