Page 104 - COSO Guidance

20 Strengthening Enterprise Risk Management for Strategic Advantage

COSO—The Commi ee of Sponsoring Organiza ons of the Treadway

Commission

Board Members

David L. Landsi el Larry E. Ri enberg
COSO Chair COSO Chair - Emeritus
Mark S. Beasley Richard Chambers Marie Hollein
American Accoun ng Associa on The Ins tute of Internal Auditors Financial Execu ves Interna onal
Chuck Landes Jeff Thomson
American Ins tute of Cer fied Public Ins tute of Management Accountants
Accountants

The Commi ee of Sponsoring Organiza ons of the Treadway Commission (COSO) is a voluntary private-sector organiza on
comprised of the following organiza ons dedicated to guiding execu ve management and governance par cipants towards the
establishment of more effec ve, efficient, and ethical business opera ons on a global basis. It sponsors and disseminates
frameworks and guidance based on in-depth research, analysis, and best prac ces.

American Accoun ng Associa on Ins tute of Management Accountants
American Ins tute of Cer fied Public Accountants The Ins tute of Internal Auditors
Financial Execu ves Interna onal

ERM Ini a ve at North Carolina State University

Author Team

www.coso.org