COSO Draft Enterprise Risk Management Framework

The Institute of Internal Auditors UK and Ireland Online - Risk And Control

Author: Dr Keith Blacker

What does the standard mean for internal auditors? What are the key points that internal auditors need to consider as part of their approach to reviewing the processes that enable management to manage their enterprise risks and providing assurance to management that what they are doing is facilitating rather than hindering risk management? This document provides some pointers."