Enterprise Risk Management — Integrated Framework

     
 

The framework defines essential enterprise risk management components, discusses key ERM principles and concepts, suggests a common ERM language, and provides clear direction and guidance for enterprise risk management. Engaged by COSO to lead the study, PricewaterhouseCoopers was assisted by an advisory council composed of representatives from the five COSO organizations.

  • Order the framework and application techniques.
  • Read the news release.
  • View related FAQs.
  • Download the PowerPoint presentation, "Applying COSO's ERM — Integrated Framework." (486 KB)
  • Copyright/Reprint requests: To request English language licensing or permission to reprint the COSO ERM Framework, in part or in whole, complete the web form, then click the "submit" button. Applicants should receive a response from the AICPA permission team on behalf of COSO within 10 days.
  • Translation Requests: To request permission to translate the COSO ERM Framework, download the translation request form, complete it, and e-mail to guidance@theiia.org. Applicants should receive a response within two weeks.