Guidance

 
Governance and Operational Performance 

*COSO in the Cyber Age: Report Offers Guidance on Using Frameworks to Assess Cyber Risks (2015)
To download, click here.

*Improving Organizational Performance and Governance: How the COSO Frameworks Can Help (2014)
To download, click here.

*Enhancing Board Oversight:Avoiding Judgment Traps and Biases (2012)
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* Thought Papers

Internal Controls

Internal Control — Integrated Framework (2013)
To purchase, click here.

Poster of Internal Control – Integrated Framework Principles

Internal Control — Integrated Framework (1992)

*The 2013 COSO Framework & SOX Compliance: One Approach to an Effective Transition (2013)
To read, click here.

Guidance on Monitoring Internal Control Systems (2009)
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Internal Control Over Financial Reporting — Guidance for Smaller Public Companies (2006)

Internal Control Issues in Derivatives Usage (1996)

 

* Thought Papers

 
Enterprise Risk Management

Enterprise Risk Management — Integrated Framework (2004)
To purchase, click here.

*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)
To download, click here.

*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)
To download, click here.

*COSO's 2010 Report on ERM: Current State of Enterprise Risk Oversight and Market Perceptions of COSO's ERM Framework (2010)
To download, click here.

*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)
To download click here.

Fraudulent Financial Reporting: 1987-1997 —  An Analysis of U.S. Public Companies (1999)
To download, click here.

Report of the National Commission on Fraudulent Financial Reporting (1987)
To download, click here.

See Policy for Acceptable Use of COSO Materials.