COSO updates risk mgmt.framework

摘要

The Committee of Sponsoring Organizations of the Treadway Commission, also known as COSO, has unveiled a proposed update to its 2004 enterprise risk management framework. Big Four firm PwC US, the author of the original framework, helped lead the project in producing the revised framework, which opened for comment on June 15. The updated framework, COSO Enterprise Risk Management - Aligning Risk with Strategy and Performance, addresses the need for an improved approach to managing risk as a way to help create, preserve, sustain and realize value.