Page 681 - COSO Guidance

12 | Embracing Enterprise Risk Management: Practical Approaches for Getting Started | Thought Leadership in ERM

About COSO

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a voluntary private-sector organization
comprised of the following organizations dedicated to guiding executive management and governance participants
towards the establishment of more effective, efficient, and ethical business operations on a global basis. It sponsors and
disseminates frameworks and guidance based on in-depth research, analysis, and best practices.

COSO, 2011

About the Authors

Mark L. Frigo Richard J. Anderson
Director, Strategic Risk Management Lab Clinical Professor
Ledger & Quill Alumni Distinguished Professor of Strategy and Leadership 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

w w w . c o s o . o r g