Page 665 - COSO Guidance

Authors
Mark L. Frigo Richard J. Anderson
Director, Strategic Risk Management Lab Clinical Professor
Ledger & Quill Alumni Distinguished Professor Strategic Risk Management Lab
Professor of Accountancy
The Center for Strategy, Execution and Valuation
Kellstadt Graduate School of Business
DePaul University

The Strategic Risk Management Lab in the Center for Strategy, Execution,
and Valuation at DePaul University is an engagement platform for thought
leaders and the business community to co-create and share leading practices
in Strategic Risk Management and Enterprise Risk Management.

COSO board Members

David L. Landsittel Larry E. Rittenberg
COSO Chair COSO Chair - Emeritus

Mark S. beasley Chuck Landes
American Accounting Association American Institute of Certified Public Accountants

Richard F. Chambers Jeff Thomson
The Institute of Internal Auditors Institute of Management Accountants

Marie Hollein
Financial Executives International

Preface

This project was commissioned by COSO, which is dedicated to providing thought leadership
through the development of comprehensive frameworks and guidance on enterprise risk
management, internal control, and fraud deterrence designed to improve organizational
performance and governance and to reduce the extent of fraud in organizations. COSO is a
private sector initiative, jointly sponsored and funded by the following organizations:

American Accounting Association (AAA)

American institute of Certified Public Accountants (AICPA)

Financial Executives international (FEI)

institute of Management Accountants (IMA)
Committee of Sponsoring Organizations
of the Treadway Commission
The institute of internal Auditors (IIA) w w w . c o s o . o r g