Guidance

 
Governance and Operational Performance 
*Frameworks Improve Organizational Performance and Governance.(2014)
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*Enhancing Board Oversight by Avoiding Traps and Biases in Professional Judgement (2012)
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* Thought Papers
Internal Controls

Internal Control — Integrated Framework (2013)
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Internal Control — Integrated Framework (1992)
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*The 2013 COSO Framework & SOX Compliance: One Approach to an Effective Transition" (2013)
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Guidance on Monitoring Internal Control Systems (2009)
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Internal Control over Financial Reporting — Guidance for Smaller Public Companies (2006)
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Internal Control Issues in Derivatives Usage (1996)
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* Thought Papers

 
Enterprise Risk Management

Enterprise Risk Management — Integrated Framework (2004)
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*Demystifying Sustainability Risk: Integrating the triple bottom line into an enterprise risk management program.(2013)
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*ERM Risk Assessment in Practice (2012)
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*Enterprise Risk Management for Cloud Computing. (2012)
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*Enterprise Risk Management - Understanding and Communicating Risk Appetite (2012)
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*Embracing Enterprise Risk Management: Practical Approaches for Getting Started. (2011)
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*Developing Key Risk Indicators to Strengthen Enterprise Risk Management. (2011)
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*Board Risk Oversight – A Progress Report: Where Boards of Directors Currently Stand in Executing their Risk Oversight Responsibilities.  (2010)
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*COSO's 2010 Report on ERM: Current State of Enterprise Risk Oversight and Market Perceptions of COSO's ERM Framework (2010)
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*Strengthening Enterprise Risk Management for Strategic Advantage. (2009)
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*Effective Enterprise Risk Oversight: The Role of the Board of Directors. (2009)
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* Thought Papers

 

 
Fraud Deterrence

Fraudulent Financial Reporting: 1998-2007 —  An Analysis of U.S. Public Companies (2010)
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Fraudulent Financial Reporting: 1987-1997 —  An Analysis of U.S. Public Companies (1999)
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Report of the National Commission on Fraudulent Financial Reporting (1987)
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