COSO风险管理整合框架（英文版）.pdf

《COSO风险管理整合框架（英文版）.pdf》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、EnterpriseRiskManagement—IntegratedFrameworkExecutiveSummaryFrameworkSeptember2004TheCommitteeofSponsoringOrganizationsoftheTreadwayCommissionCopyright©2004bytheCommitteeofSponsoringOrganizationsoftheTreadwayCommission.1234567890MPI0987654AdditionalcopiesofEnterpriseRiskManageme

2、nt–IntegratedFramework:ExecutiveSummaryandFrameworkandEnterpriseRiskManagement–IntegratedFramework:ApplicationTechniques,2vol.set,item#990015maybeobtainedbycallingtollfree1-888-777-7077orvisitingwww.cpa2biz.com.Allrightsreserved.Forinformationaboutreprintpermissionandlicensingpl

3、easecall(201)938-3245.Apermissionsrequestformforemailingrequestsisavailableatwww.aicpa.org/cpyright.htm.Otherwise,requestsshouldbesubmittedinwritingandmailedtoPermissionsEditor,AICPA,HarborsideFinancialCenter,201PlazaThree,JerseyCity,NJ07311-3881.CommitteeofSponsoringOrganizatio

4、nsoftheTreadwayCommission(COSO)OversightRepresentativeCOSOChairJohnJ.FlahertyAmericanAccountingAssociationLarryE.RittenbergAmericanInstituteofCertifiedPublicAccountantsAlanW.AndersonFinancialExecutivesInternationalJohnP.JessupNicholasS.CyprusInstituteofManagementAccountantsFrank

5、C.MinterDennisL.NeiderTheInstituteofInternalAuditorsWilliamG.Bishop,IIIDavidA.RichardsProjectAdvisoryCounciltoCOSOGuidanceTonyMaki,ChairJamesW.DeLoachJohnP.JessupPartnerManagingDirectorVicePresidentandTreasurerMossAdamsLLPProtivitiInc.E.I.duPontdeNemoursandCompanyMarkS.BeasleyAn

6、drewJ.JacksonTonyM.KnappProfessorSeniorVicePresidentofSeniorVicePresidentandNorthCarolinaStateUniversityEnterpriseRiskAssuranceControllerServicesMotorola,Inc.AmericanExpressCompanyJerryW.DeFoorStevenE.JamesonDouglasF.PrawittVicePresidentandControllerExecutiveVicePresident,ChiefP

7、rofessorProtectiveLifeCorporationInternalAudit&RiskOfficerBrighamYoungUniversityCommunityTrustBancorp,Inc.PricewaterhouseCoopersLLPAuthorPrincipalContributorsRichardM.SteinbergMilesE.A.EversonFormerPartnerandCorporatePartnerandFinancialServicesGovernanceLeader(PresentlyFinance,O

8、perations,RiskandSteinbergGovernanceComplianceL