The Institute of Enterprise Risk Practitioners (IERP®) is the world’s first and leading certification institute for Enterprise Risk Management (ERM).

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Author: Administrator

  /  Articles posted by Administrator

When looking forward to future models and frameworks of Enterprise Risk Management, it is worth looking back, to see what they looked like originally, and make comparisons. For instance, the COSO ERM framework introduced in 2004 was an industrial and attempted professional measure to help organisations identify, understand and prioritise

COSO is the acronym of the Committee of Sponsoring Organizations of the Treadway Commission, originally established in 1985 to combat corporate fraud, led by James Treadway Jr. The Committee comprised of special-interest organisations in the accounting and auditing industry, including the American Accounting Association; Financial Executives International; the Institute of

According to COSO, internal control is a process designed to provide reasonable assurance of the effectiveness and efficiency of operations; reliability of financial reporting; and compliance with applicable laws and regulations. These relate to the business’s objectives, performance, profitability and resources; its financial health; and its compliance with the laws

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