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Guidance

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Fraud Deterrence

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Enterprise Risk Management

ERM Guidance Documents

ALTERNATIVE DATA: THE COSO PERSPECTIVE (2024)

(PORTUGUESE) REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021)

ENABLING ORGANIZATIONAL AGILITY IN AN AGE OF SPEED AND DISRUPTION (2022)

ENTERPRISE RISK MANAGEMENT FOR CLOUD COMPUTING (2021)

REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021)

(JAPANESE) ENTERPRISE RISK MANAGEMENT FOR CLOUD COMPUTING (2021)

(JAPANESE) REALIZE THE FULL POTENTIAL OF ARTIFICIAL INTELLIGENCE (2021)

RISK APPETITECRITICAL TO SUCCESS (2020)

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Internal Control

Achieving Effective Internal Control Over Generative AI (2026)

ACHIEVING EFFECTIVE INTERNAL CONTROL OVER ROBOTIC PROCESS AUTOMATION (2024)

ACHIEVING EFFECTIVE INTERNAL CONTROL OVER SUSTAINABILITY REPORTING (ICSR)

(SPANISH) COSO ICSR

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Governance

Corporate Governance: Guiding Principles for Board Oversight (2026)

Improving Organizational Performance and Governance (2014)

Enhancing Board Oversight (2012)

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