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- Title
COSO AT A CROSSROAD.
- Authors
QUINN, LAWRENCE RICHTER
- Abstract
The article focuses on Committee of Sponsoring Organizations of the Treadway Commission (COSO) ERM (Enterprise Risk Management) and discusses its relevance as a framework to be used in building an ERM initiative. The article chronicles the public perception of the COSO ERM, including industry criticism, the fear of a new regulation requiring a system like COSO ERM, and the danger of ignoring the debate about its effectiveness. Other methods of enterprise risk management are addressed.
- Subjects
UNITED States; RISK management in business; STANDARDIZATION -- Law &; legislation; RISK assessment; PROFESSIONAL standards; AMERICAN business enterprises; CRITICISM; DELEGATED legislation; RISK management in business -- Law &; legislation; RISK exposure
- Publication
Strategic Finance, 2006, Vol 88, Issue 1, p42
- ISSN
1524-833X
- Publication type
Article