This section of Protiviti's "Guide to Enterprise Risk Management: Frequently Asked Questions" addresses common questions about the COSO ERM framework. Topics covered include: What is the COSO Enterprise Risk Management – Integrated Framework? Does the new COSO framework broaden the focus of ERM beyond the traditional risk management model’s focus on insurable risk? If so, how? And, what are the deliverables when the COSO ERM framework is implemented?