Company struggles to link risk practices with strategy

https://www.journalofaccountancy.com/news/2018/mar/linking-erm-practices-with-strategy-201818607.html

COSO ERM - guidance for selective risks

https://www.coso.org/Documents/COSO-ERM-Guidance-Release.pdf?elq_mid=9885&elq_cid=601858

COSO's Fraud Risk Management Guide

http://www.journalofaccountancy.com/news/2016/sep/coso-fraud-risk-management-guide-201615264.html

Cybersecurity through a COSO lens

http://www.journalofaccountancy.com/news/2015/jan/coso-internal-control-cybersecurity-201511638.html

COSO's ERM framework to undergo update

http://journalofaccountancy.com/News/201411173.htm Announcement of efforts to update this framework. Also a link to AAA FAQs on this. http://aaahq.org/newsroom/COSO_102114_faq.htm Looks like PWC will be having a primary input to this endeavor under COSO direction.

Progress and issues toward COSO framework adoption

http://www.complianceweek.com/blogs/the-big-picture/dispatches-from-the-front-on-coso-implementation#.VBBqX_ldU2F This article discusses anecdotal evidence and matters pertaining to the progress for COSO. What does the adoption really mean to those implementing it

Adopting the new COSO framework

http://www.complianceweek.com/blogs/accounting-auditing-update/auditors-may-disclose-companys-framework-choice-in-audit-reports#.VAzdA0jc2gc Firms adopting the new COSO framework are doing so for a number of reasons, per Deloitte & Touche alert. Auditors are to note in their audit reports if not adopting the current framework.

Companies face internal control compliance challenges

A survey of 600 audit executives indicated 48% had not yet begun to implement the new COSO internal control framework changes. Other challenges were discussed with PCAOB, and SOX compliance. http://www.accountingtoday.com/news/sarbanes_oxley/companies-face-compliance-challenges-from-sox-pcaob-and-coso-70779-1.html

2013 changes - a quiz

A couple of these items relate to auditing, so test yourself....were you paying attention in 2013?
 http://journalofaccountancy.com/News/20139338.htm

SEC and COSO

Companies are expected to transition to the new COSO framework.   The 1992 framework is superceded mid December 2013.   In a survey taken, most internal auditors are saying the transition should not require significant changes.   http://www.complianceweek.com/sec-drops-new-hint-update-to-new-coso-framework/article/320514/

How new COSO framework may affect business

Three ways are mentioned   http://blog.aicpa.org/2013/06/3-ways-the-new-coso-framework-may-affect-your-business.html

Steps to update internal control

as per this Journal of Accountancy article regarding the new COSO framework.  http://www.journalofaccountancy.com/News/20137983.htm

COSO framework released May 15

The new framework has 17 principles to explain achieving effective internal control.   The 1992 framework will be considered superceded  on Dec. 15, 2014.   http://journalofaccountancy.com/News/20137619.htm

COSO Chairman to step down May 31

COSO searches for a new chairman to replace Dave Landsittel who has served for the last four years.  http://journalofaccountancy.com/News/20137140.htm

COSO paper discussing

the optimal risk taking zone.  You will find a link to the 28 page document at this CGMA site.  http://www.cgma.org/Magazine/News/Pages/20126739.aspx

Holistic Risk

Article on 8 question to ask toward a holistic approach to risk.  http://www.journalofaccountancy.com/News/20126025.htm

COSO release postponed to

first quarter 2013, to allow Board to look at comment letter.http://www.journalofaccountancy.com/News/20125621.htm 

AICPA on COSO

A whitepaper at http://www.aicpa.org/InterestAreas/FRC/AuditAttest/DownloadableDocuments/COSO/COSO-2012_Whitepaper.pdf

Risk Appetite in ERM

Thought Paper published by COSO http://www.coso.org/documents/ERM-Understanding%20%20Communicating%20Risk%20Appetite-WEB_FINAL_r9.pdf

Communicate your risk appetite

according to COSO http://www.coso.org/documents/ERM-Understanding%20%20Communicating%20Risk%20Appetite-WEB_FINAL_r9.pdf    According to the research report, this is part of ERM.   The report has examples of such statements.