In COSO’s 2017 framework, the culture, capabilities and practices that an organisation integrates with strategy-setting and applies when carrying out that strategy, to manage risk in creating, preserving and realising value.
Glossary term
Enterprise risk management
In COSO’s 2017 framework, the culture, capabilities and practices that an organisation integrates with strategy-setting and applies when carrying out that strategy, to manage risk in creating, preserving and realising value.
Institution GCRI