Controle InterneThèses Synthèses

COSO
Effective Enterprise Risk Oversight:

The Role of the Board of Directors

 

 

“The role of the board of directors in enterprise-wide risk oversight has become increasingly challenging, especially in light of the current economic crisis,” said COSO Chairman David Landsittel. “The challenge facing boards is how to effectively oversee an organization’s enterprise risk management in a way that provides improved oversight while adding value to the organization.”

 

 

un article téléchargeable ici :

http://www.coso.org/documents/COSOBoardsERM4pager-FINALRELEASEVERSION82409_001.pdf

 

ou en archive ici

http://ddata.over-blog.com/xxxyyy/0/32/13/25/DOCS-BASE/COSOBoardsERM4pager-FINALRELEASEVERSION82409_001.pdf