Centro de Documentacion de Fundación MAPFRE

MAP20071508217

COSO at a crossroad / Lawrence Richter Quinn

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) labored long and hard to produce its Enterprise Risk Management Integrated Framework, but is this model at risk of being shunted aside by nimbler, more popular competitors? One positive sign: Despite its perceived weaknesses, studies show that companies outside the U.S. are adopting it at a level higher than in the country where it was introduced in 2004

En: Strategic Finance. - Madrid. - nº 1, Julio 2006 ; p. 43-49

1. COSO . 2. Riesgo financiero . 3. Control interno . 4. ERM . 5. Estrategia empresarial . 6. Control de gestión . 7. Gerencia de riesgos . I. Título.