COSO ERM - Compendium of Examples

RESUMEN

The COSO publication, Enterprise Risk Management - Integrating with Strategy and Performance, sets out a relationship between an entity’s mission, vision, and core values; its strategic goals and directions; and the approaches used in carrying out its strategy.

This complementary publication—the Compendium of Examples—provides examples to illustrate how an organization might apply principles from Enterprise Risk Management - Integrating with Strategy and Performance to its day-to-day practice. Each example highlights specific principles that are relevant to entities of different types and sizes in different industries. Together, the examples relate to each of the five components and twenty principles set out in the Framework.

Using fictional examples in the various chapters in the compendium show how the principles can be applied, with each focusing on aspects of different components covered in Enterprise Risk Management - Integrating with Strategy and Performance. Each example:

- Provides context to the industry in which the illustrated entity operates (both external and internal environments)
- Provides background information on the specific entity
- Highlights the applicable principles
- Discusses in detail how the organization applies those principles
- Shows how enterprise risk management is integrated with the business
- Summarizes the key benefits of those enterprise risk management practices

Editor: Committee of Sponsoring Organizations of the Treadway Commission
Fecha publicación: 2018
Autor: Varios
Soporte: Papel
Nº de páginas:92
Tamaño: 27,7 x 21,5 x 0,6 cms