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COSO Enterprise Risk Management Integrating with Strategy and Performance-Appendices



This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), which is dedicated to providing thought leadership through the development of comprehensive frameworks and guidance on internal control, enterprise risk management, and fraud deterrence designed to improve organizational performance and oversight and to reduce the extent of fraud in organizations. COSO is a private sector initiative, jointly sponsored and funded by:

American Accounting Association

American Institute of Certified Public Accountants

Financial Executives Internationa

lInstitute of Management Accountants

The Institute of Internal Auditors