Page 83 - COSO Guidance
P. 83
COSO: The Committee of
Sponsoring Organizations of
the Treadway Commission
Many senior execu ves and their organiza on’s board of
directors are working to strengthen risk oversight so that
they are be er informed about emerging risk exposures,
particularly those impac ng strategy. COSO is issuing this
thought paper to highlight key elements of enterprise risk
w w w . c o s o . o r g management for board and senior execu ve considera on
as they re-examine their exis ng approaches to risk
oversight.
