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COSO Expects First-Quarter Release of ERM Update Draft

Tammy Whitehouse | October 19, 2015

More than a year after it launched an effort to revise its Enterprise Risk Management framework, COSO now expects to publish an exposure draft for public comment in the first quarter of 2016.

COSO’s ERM integrated framework dates back to 2004 and suffers similar conditions that inspired COSO to update its Internal Control -- Integrated Framework in 2013. Much has changed since COSO first...

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