Updated COSO ERM Framework: What's New?

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The Bulletin: Volume 6, Issue 2

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) released its Enterprise Risk Management – Aligning Risk with Strategy and Performance on June 14 for public exposure and comment during a period to expire September 30, 2016. Those familiar with the 2004 Enterprise Risk Management – Integrated framework will notice that the emphasis in the new framework is markedly different: it’s about focusing on what is really important in making enterprise risk management (ERM) work within an organization.

This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is really important in making enterprise risk management work within an organization.

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