T h o u g h t L e a d e r s h i p i n E R M
C O S O ’ S 2 0 1 0
R E P O R T
O n E R M
Current State of Enterprise Risk Oversight and
Market Perceptions of COSO’s ERM Framework
Committee of Sponsoring Organizations of the Treadway Commission
w w w . c o s o . o r g