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Image by Denise Jans

Guidance

Image by Lucas Franco
Image by Gordon Cowie

Governance

The mission of the Committee of Sponsoring Organizations (COSO) reads, in part, “to improve organizational performance and governance.” Since their inception, COSO’s Enterprise Risk Management — Integrated Framework1 and Internal Control — Integrated Framework2 (collectively referred to as “the COSO frameworks”) were both intended to provide guidance for management on how to implement and evaluate effective enterprise risk management (ERM) and internal control processes, leading to the improvement of management and governance processes.

 

When applied effectively, the frameworks’ concepts contribute to the end result of improving organizational performance and governance in significant ways.

Governance Documents

ENHANCING BOARD OVERSIGHT

IMPROVING ORGANIZATIONAL PERFORMANCE AND GOVERNANCE

COSO IN THE CYBER AGE

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