Enterprise Risk Management — Integrated Framework(COSO).doc

Enterprise Risk Management—Integrated FrameworkExecutive SummaryFrameworkSeptember 2004The Committee of Sponsoring Organizations of the Treadway Commission Copyright ?? 2004 by the Committee of Sponsoring Organizations of the Treadway Commission. 1 2 3 4 5 6 7 8 9 0 MPI 0 9 8 7 6 5 4 Additional copies of Enterprise Risk Management – Integrated Framework: Executive Summary and Framework and Enterprise Risk Management – Integrated Framework: Application Techniques, 2 vol. set, item # 990015 may be obtained by calling toll free 1- 888 -777-7077 or visiting . All rights reserved. For information about reprint permission and licensing please call (201) 938-3245. A permissions request form for emailing requests is available /cpyright.htm.Otherwise, requests should be submitted in writing and mailed to Permissions Editor, AICPA , Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881. Committee of Sponsoring Organizations of the Treadway Commission (COSO)Oversight Representative COSO Chair John J. FlahertyAmerican Accounting Association Larry E. Rittenberg American Institute of Certified Public Accountants Alan W. AndersonFinancial Executives International John P. JessupNicholas S. CyprusInstitute of Management Accountants Frank C. MinterDennis L. NeiderThe Institute of Internal Auditors William G. Bishop, III David A. RichardsProject Advisory Council to COSO GuidanceTony Maki, Chair James W. DeLoach John P. Jessup PartnerManaging Director Vice President and Treasurer Moss Adams LLP Protiviti Inc. E. I. duPont de Nemours and CompanyMark S. Beasley Andrew J. Jackson Tony M. Knapp ProfessorSenior Vice President of Senior Vice President and North Carolina State UniversityEnterprise Risk Assurance ControllerServices Motorola, Inc. American Express Company Jerry W. DeFoor Steven E. Jameson Douglas F. Prawitt Vice President and ControllerExecutive Vice President, Chief ProfessorProtective Life CorporationInternal Audit amp; Risk Officer Brigham