A Building-Block Approach for Implementing COSO’s Enterprise Risk Management—Integrated Framework

Submitted on 7th September 2017

This article presents a building-block approach to implementing the COSO ERM framework that makes it usable to organizations regardless of their size or previous experience in risk management. Our building-block process enables organizations to evolve ERM as they establish a risk culture and offers better opportunities for efficient and effective allocation of resources for ERM activities.

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Management Accounting Quarterly
Length of Resource
10 pages
Brian Ballou, Dan L. Heitger
Date Published
Publication Type
Resource Type