The following 46 items are listed by Content Data.
Blog
Second Line of Defense: What Needs to Be Present
What is the Second Line of Defense?Essential to effective risk management, the lines-of-defense model is im...
Newsletters
Getting the Most from the Board-Management Risk Appetite Dialogue
Apply risk appetite dialogue to shape culture, improve board reporting and balance opportunity with the capacity to bear...
Subscriber Content
Newsletters
Time to Take a Fresh Look at ERM
This article discusses key questions organizations should ask themselves when implementing ERM, outlines critical aspect...
Subscriber Content
Newsletters
So, You've Implemented ERM? Take Another Look
This newsletter outlines what’s new in the updated COSO ERM framework and expectations going forward.
Subscriber Content
Audit Reports
Entity-Level Risk Assessment Audit Report
Review entity‑level risk assessment results with an audit report to evaluate control environment, identify key risks, an...
Subscriber Content
Sarbanes-Oxley CPE Courses
Using the COSO Internal Control Integrated Framework for Sarbanes-Oxley Compliance (KLplus CPE Course)
This basic-level course introduces COSO and the COSO Internal Control Integrated Framework and its five components.
Internal Audit CPE Courses
Overview of the COSO Internal Control - Integrated Framework (KLplus CPE Course)
The objective of this course is to provide an overview of the Framework and to explain how it is applied at the entity a...
Blog
How to Define Risk Management Goals and Objectives in Your Organization
Risk oversight and risk management are high priorities on the agenda of most organizations. Here are popula...
Newsletters
COSO ERM: What It Means to the Board
This issue of Board Perspectives summarizes five significant takeaways from the new COSO ERM framework.
Subscriber Content
Newsletters
Updated COSO ERM Framework: What's New?
This issue of The Bulletin discusses why the COSO ERM Framework needed to be updated and how the focus is now on what is...
Subscriber Content
Memos
Entity-Level Controls Memo
Evaluate entity-level controls with a memo to document governance practices, assess control effectiveness, and ensure st...
Subscriber Content
Memos
Sarbanes-Oxley Testing Strategy Memo
Conclude Sarbanes-Oxley Section 404 compliance with a project memo to summarize control assessment results, evaluate def...
Subscriber Content