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COSO ERM Framework: Latest Insights

What is the COSO ERM – Integrated Framework?

Originally developed in 2004 by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the COSO ERM – Integrated Framework is one of the most widely recognized and applied risk management frameworks in the world.

The Framework provides guidance to boards and management to manage risks from strategy setting through execution and recognizes the increasing importance of the connection between strategy and entity performance.

In 2014 COSO engaged PwC to serve as the project team. The draft updated Framework - COSO Enterprise Risk Management – Aligning Risk with Strategy and Performance - addresses the need for an improved approach to managing risk as a way to help create, preserve, sustain and realize value.


Our 30-year history with COSO

COSO and PwC have long-standing engagement. In 1992, COSO first engaged PwC to develop the Internal Control-Integrated Framework to support external financial reporting requirements and then the subsequent updated Framework in 2013.

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Contact us

Miles Everson

Global Advisory Leader
Tel: + 1 (646) 471 8620
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Dennis Chesley

Project Lead Partner and Global Risk Leader
Tel: +1 (202) 730 8036
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Frank Martens

Project Leader and Director
Tel: +1 (604) 806 7590
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Matthew Bagin

Director
Tel: +1 (703) 762 7281
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Maria Grimshaw

Senior Associate
Tel: +1 (212) 461 9354
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Helene Katz

Director
Tel: +1 (646) 471 0491
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Sallie Jo Perraglia

Manager
Tel: +1 (646) 471- 1371
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Kate Sylvis

Manager
Tel: +1 (703) 918 3745
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Kathy Zelnik

Manager
Tel: +1 (202) 730 4230
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