All COSO Framework articles

  • Article

    New ERM framework links risk to strategy, performance


    Courtesy of COSO, companies have a new risk framework to consider that has the potential to drive a new risk mindset deeper into the organization.

  • Article

    Has the time arrived for a corporate overhaul of ERM?


    Corporate approaches to risk management are not keeping pace with the velocity and complexity of risk in today’s business environment. Is it time for an ERM refresh?

  • Blog

    Adopting the 2013 COSO framework: fiscal 2015 update


    Data gathered by Protiviti and Audit Analytics from fiscal 2015 annual reports show that the implementation of the COSO framework for audited internal control over financial reporting is almost complete: 96 percent of companies reviewed used the 2013 Framework, in comparison to 82 percent for fiscal 2014. Tammy Whitehouse reports.