The framework for the enterprise risk management which the American tread waycommission organizing committee (COSO) publishes.The former COSO framework (internal control framework) is expanded compensation, method of thinking of integrating management and internal control from viewpoint of risk has been expressed.
As for COSO effectively functioning because it can point the internal control system, risk and the opportunity of enterprise organization*company-wide intersection it started the project which develops the framework which continuously & it keeps appraising improving in 2001, entrusted to price water house Kuu pass. The result "Enterprise Risk Management - was arranged by the report, Integrated Framework" (enterprise risk management - integrated framework), was published to 2004. This commonly being something which is called the "COSO ERM framework", risk tolerance thing and the individual risk which setting are done about the fact that it integrates manages from viewpoint of the portfolio is lectured from point of view of management and the strategy.
The COSO ERM framework is not something which substitutes the internal control framework, it is something which contains this and expands the range. "Four objects" and "eight components", and you called to the ERM framework, the business body (whole) and the post (part), there is a "coverage", it is introduced that those is a relationship of cube (cube). When you compare to the COSO framework, "the strategy" to be added by purpose, "intended setting" joining to the component and into risk appraisal "" "phenomenon recognition" "risk appraisal" "risk correspondence" being divided & being detailed.
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