Articles Page, The Committee of Sponsoring Organizations (COSO) resource Articles Member contributionOCEG Reviewed
Links to articles on from various resources on the COSO Framework and Principles of Internal Control. Articles date back to 1997.
Chief Risk Officers - Roles and Responsibilities (2011) resource Articles OCEG Reviewed
Articles on CROs and Risk Management issues, hosted by the Enterprise Risk Management Initiative, Poole College of Management, NC State University.
Convergence of Physical and Information Security in the Context of Enterprise Risk Management, The (2007) resource Research / Studies Member contributionOCEG Reviewed
This report contains case summaries of organizations that have adopted some model of the converged physical and information security. It also features quotes from those in the industry, giving their views on the outcome and imminence of convergence.
COSO Internal Control Framework Resources resource Private Lists / Directories Member contributionOCEG Reviewed
A collection of articles, tools and resources related to COSO and the COSO model for internal controls, provided by KnowledgeLeader from Protiviti.
COSO, Enterprise Risk Management Integrated Framework: Executive Summary resource Guides Member contributionOCEG Reviewed
COSO, Guidance Documents resource Organizations & Associations OCEG Reviewed
COSO (Commitee on Sponsoring Organizations) guidance documents posted on the following topics: Enterprise Risk Management, Internal Controls and Fraud Deterrence.
COSO, Internal Control - Integrated Framework Guidance on Monitoring, Internal Control Systems, Volume III - Application Techniques (Exposure Draft, June 2008) resource Guides OCEG Reviewed
COSO, Order page for the full text of the Enterprise Risk Management Integrated Framework (2004) resource Books / Publications Member contributionOCEG Reviewed
This is a purchase link for the full text of the Integrated Framework; all COSO publications are available through the American Institute of Certified Public Accountants.
End of Enterprise Risk Management, The (2007) resource White Papers Member contributionOCEG Reviewed
Enterprise risk management (ERM) has grown in significance since the mid-1990s to become a key resource in the conceptualization and design of risk management systems. We argue that this emphasis is misplaced and contributes to the problem of a divide between analysis and action.
Enterprise Risk Management Can Help U.S. Commercial Lines Insurers Ward Off Irrational Pricing (S&P, 2007) resource Research / Studies Member contributionOCEG Reviewed
Standard & Poor's considers the ability of insurers to understand and manage their risks to be of increasing importance in the intermediate term. Although pricing is a key consideration in the enterprise risk management (ERM) process, the evaluation of terms and conditions and changes in exposure at risk are also significant issues to be analyzed.
