Format: On-demand
The COSO Enterprise Risk Management Framework has been voluntarily adopted by internal audit organizations around the globe to help them create, develop, mature, and continuously improve their risk management processes. According to COSO, the Committee of Sponsoring Organizations of the Treadway Commission, updated the framework in 2017 to “focus on five components: Governance and Culture; Strategy & Objective Setting; Performance; Review & Revision; and Information, Communication & Reporting”. This self-study course, which is based on the COSO ERM Ribbon, will help internal auditors gain a foundational understanding of the components and principles that make up the ERM Framework.