COSO at a crossroad

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000nab a2200000 i 4500</leader>
    <controlfield tag="001">MAP20071508217</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20080418125828.0</controlfield>
    <controlfield tag="007">hzruuu---uuuu</controlfield>
    <controlfield tag="008">060725e20060701esp||||    | |00010|spa d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">7</subfield>
    </datafield>
    <datafield tag="100" ind1="1" ind2=" ">
      <subfield code="0">MAPA20080326067</subfield>
      <subfield code="a">Quinn, Lawrence Richter</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">COSO at a crossroad</subfield>
      <subfield code="c">Lawrence Richter Quinn</subfield>
    </datafield>
    <datafield tag="520" ind1="8" ind2=" ">
      <subfield code="a">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</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080537395</subfield>
      <subfield code="a">COSO</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080582418</subfield>
      <subfield code="a">Riesgo financiero</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080571696</subfield>
      <subfield code="a">Control interno</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080536534</subfield>
      <subfield code="a">ERM</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080606091</subfield>
      <subfield code="a">Estrategia empresarial</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080584337</subfield>
      <subfield code="a">Control de gestión</subfield>
    </datafield>
    <datafield tag="650" ind1="1" ind2="1">
      <subfield code="0">MAPA20080591182</subfield>
      <subfield code="a">Gerencia de riesgos</subfield>
    </datafield>
    <datafield tag="773" ind1="0" ind2=" ">
      <subfield code="g">nº 1, Julio 2006 ;  p. 43-49</subfield>
      <subfield code="t">Strategic Finance</subfield>
      <subfield code="d">Madrid</subfield>
    </datafield>
  </record>
</collection>