Burnaby, Priscilla; Hass, Susan - In: Corporate Governance: The international journal of … 9 (2009) 5, pp. 539-550
Purpose – The purpose of this paper is to discuss the objectives of enterprise‐wide risk management (ERM), the Committee of Sponsoring Organizations (COSO) ERM Framework, and outline a method to implement ERM in organizations. Design/methodology/approach – This paper delineates ten steps...