Report on Effective Enterprise Risk Oversight

Published
02 April 2010
Categories

This report, "Effective Enterprise Risk Oversight: The Role of the Board of Directors", looks to explore how an entity’s board of directors plays a critical role in overseeing an enterprise-wide approach to risk management.

Because management is accountable to the board of directors, the board’s focus on effective risk oversight is critical to setting the tone and culture towards effective risk management through strategy setting, formulating high level objectives, and approving broad-based resource allocations.

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COSO Report.pdf197.52 KB