TY  - BOOK
AU  - Moeller,Robert R
TI  - COSO enterprise risk management: understanding the new integrated ERM framework 
SN  - 9780471741152
AV  - HD61 .M57 2007
PY  - 2007///]
CY  - Hoboken, N.J.
PB  - John Wiley & Sons
KW  - Risk management
N1  - Includes bibliographical references and index; -- Importance of enterprise risk management today; -- COSO risk management: how did we get here?; -- COSO internal control framework; -- COSO internal control framework as a recognized standard; -- Origins of COSO ERM; -- Risk management fundamentals; -- Fundamentals: risk management phases; -- Other risk assessment techniques; -- Risk management fundamentals going forward; -- Components of COSO ERM; -- ERM definitions and objectives: a portfolio view of risk; -- COSO ERM framework model; -- Other dimensions of the ERM framework; -- COSO ERM organizational objectives; -- ERM risk objective categories; -- COSO ERM  entity- and unit-level risks; -- Putting it all together; -- Implementing an effective ERM program; -- Roles and responsibilities of an ERM function; -- ERM communications approaches; -- Cro and an effective enterprise risk management function; -- Integrating ERM with COSO internal controls; -- Coso internal controls: background and earlier legislation; -- COSO internal control framework; -- COSO internal controls and COSO ERM compared; -- Sarbanes-Oxley and COSO ERM; -- Sarbanes-Oxley background; -- Sox legislation overview; -- Sox and COSO ERM; -- Importance of ERM in the corporate board room; -- Board decisions and risk management; -- Board organization and governance rules; -- Audit committee and managing risks; -- Establishing a board-level risk committee; -- Audit and risk committee coordination; -- COSO ERM and corporate governance; -- Role of internal audit in ERM; -- Internal audit standards for evaluating risk; -- COSO ERM for more effective internal audit planning; -- Risk-based internal audit findings and recommendations; -- COSO ERM and internal audit; -- Understanding project management risks; -- Project management process; -- Project-related risks: what can go wrong; -- Implementing COSO ERM for project managers; -- Establishing a program management office (PMO); -- Information technology and ERM; -- IT and the COSO ERM framework; -- Application systems risks; -- Effective IT continuity planning worms, viruses, and system network risks; -- IT and effective ERM processes; -- Establishing an effective risk culture; -- First steps to launching the culture : an example; -- Promoting the concept of enterprise risk; -- Building the COSO ERM culture: risk-related education programs; -- Keeping the risk culture current; -- ERM worldwide; -- ERM "standards" versus an ERM framework; -- ERM and ISO; -- Convergence of risk management standards and practices; -- COSO ERM going forward; -- Future prospect for COSO ERM; -- COSO ERM and ISO; -- Learning more about risk management; -- ERM: new professional opportunities
ER  -