Guidance on Enterprise Risk Management
Committee of Sponsoring Organizations of the Treadway Commission. (2022). Guidance on enterprise risk management. COSO. https://www.coso.org/Shared%20Documents/2017-COSO-ERM-Integrating-with-Strategy-and-Performance-Executive-Summary.pdf
Pages 1 through 8 of this document provide an updated view of enterprise risk management that has broad relevance from executive to managerial levels. While created for SOX, it provides an update ahead of most alternatives, providing value across the all sectors and types of organization.