How AI describes COSO Enterprise Risk Management

COSO publishes and maintains the Enterprise Risk Management (ERM) framework and related guidance, including updates that integrate risk considerations into strategy and performance. It provides a Compendium of Examples with real-world case studies on applying ERM principles and offers ERM and other certification programs and materials. COSO serves boards and organizations with resources on governance, internal control, fraud deterrence, and risk reporting, and offers academic discounts for professors and students.