A fully updated, step-by-step guide for implementing COSO''s
Enterprise Risk Management
COSO Enterprise Risk Management, Second Edition clearly enables
organizations of all types and sizes to understand and better
manage their risk environments and make better decisions through
use of the COSO ERM framework. The Second Edition discusses the
latest trends and pronouncements that have affected COSO ERM and
explores new topics, including the PCAOB''s release of AS5; ISACA''s
recently revised CobiT; and the recently released IIA
Standards.
Offers you expert advice on how to carry out internal control
responsibilities more efficiently
Updates you on the ins and outs of the COSO Report and its
emergence as the new platform for understanding all aspects of risk
in today''s organization
Shows you how an effective risk management program, following
COSO ERM, can help your organization to better comply with the
Sarbanes-Oxley Act
Knowledgeably explains how to implement an effective ERM
program
Preparing professionals develop and follow an effective risk
culture, COSO Enterprise Risk Management, Second Edition is the
fully revised, invaluable working resource that will show you how
to identify risks, avoid pitfalls within your corporation, and keep
it moving ahead of the competition.
關於作者：
Robert R. Moeller, CPA, CISA, CISSP, is an internal audit
specialist and project manager with a strong understanding of
business risk management, information systems, corporate
governance, and security. He has over twenty-five years of
experience in internal auditing, ranging from launching new
internal audit functions in several companies to serving as audit
director for a Fortune 50 corporation. Formerly national director
of computer auditing at Grant Thornton and internal audit director
at Sears Roebuck, he is the author of six books published by Wiley.
He is the former president of the Institute of Internal Auditors''
Chicago chapter and the former chair of the AICPA''s Computer Audit
Subcommittee.
目錄：
Preface xi
Chapter 1: Introduction: Enterprise Risk Management Today
The COSO Internal Controls Framework: How Did We Get Here?
The COSO Internal Controls Framework
COSO Internal Controls: The Principal Recognized Internal Controls
Standard
An Introduction to COSO ERM
Governance, Risk, and Compliance
Global Computer Products: Our Example Company
Chapter 2: Importance of Governance, Risk, and Compliance
Principles
Road to Effective GRC Principles
Importance of GRC Governance
Risk Management Component of GRC
GRC and Enterprise Compliance
Importance of Effective GRC Practices and Principles
Chapter 3: Risk Management Fundamentals
Fundamentals: Risk Management Phases
Other Risk Assessment Techniques
Chapter 4: COSO ERM Framework
ERM Definitions and Objectives: A Portfolio View of Risk
COSO ERM Framework Model
Other Dimensions of the ERM Framework
Chapter 5: Implementing ERM in the Enterprise
Roles and Responsibilities of an Enterprise Risk Management
Function
Risk Management Policies, Standards, and Strategies
Business, IT, and Risk Transfer Processes
Risk Management Reviews and Corrective Action Practices
ERM Communications Approaches
CRO and an Effective Enterprise Risk Management Function
Chapter 6: Importance of Strong Enterprise Governance
Practices
History and Background of Enterprise Governance: A U.S.
Perspective
Enterprise Integrity and Ethical Behavior
Disclosure and Transparency
Rights and Equitable Treatment of Shareholders and Key
Stakeholders
Governance Role and Responsibilities of the Board
Governance as a Key Element of GRC
Chapter 7: Enterprise Compliance Issues Today
Compliance Issues Today
Establish a Compliance Assessment Team
Compliance Risk Assessments and Compliance Program Reviews
Work Unit–Level Compliance Tracking and Review Processes
Compliance-Related Procedures and Staff Education Programs
Enterprise Hotline Compliance and Whistleblower Support
Assessing the Overall Enterprise Compliance Program
Chapter 8: Integrating ERM with COSO Internal Controls
COSO Internal Controls Background and Earlier Legislation
Efforts Leading to the Treadway Commission
COSO Internal Controls Framework
COSO Internal Controls and COSO ERM: Compared
Chapter 9: Sarbanes-Oxley and Enterprise Risk Management
Concerns
Sarbanes-Oxley Act Background
SOx Legislation Overview
Enterprise Risk Management and SOx Section 404 Reviews
Internal Controls Reporting and Materiality
PCAOB Risk-Based Auditing Standards
Sarbanes-Oxley: The Other Sections
SOx and COSO ERM
Chapter 10: Corporate Culture and Risk Portfolio Management
Whistleblower and Hotline Functions
Risk Portfolio Management
Integrated Enterprise-Wide Risk Management
Chapter 11: OCEG Capability Model GRC Standards
GRC Capability Model ‘‘Red Book’’
Other OCEG Materials: The ‘‘Burgundy Book’’
Level and Scope of the OCEG Standards-Setting Authority
Chapter 12: Importance of GRC Principles in the Board Room
Board Decisions and Risk Management
Board Organization and Governance Rules
Corporate Charters and the Board Committee Structure
Audit Committees and Managing Risks
Establishing a Board-Level Risk Committee
Audit and Risk Committee Coordination
COSO ERM and Corporate Governance
Chapter 13: Role of Internal Audit in Enterprise Risk
Management
Internal Audit Standards for Evaluating Risk
COSO ERM for More Effective Internal Audit Planning
Risk-Based Internal Audit Findings and Recommendations
COSO ERM and Internal Audit
Chapter 14: Understanding Project Management Risks
Project Management Process
PMBOK1 Guide: A Guide to the Project Management Book of
Knowledge
PMBOK1 Guide’s Project Manager Risk Management Approach
Project-Related Risks: What Can Go Wrong
Implementing ERM for Project Managers
Chapter 15: Information Technology and Enterprise
Risk Management
IT and the COSO ERM Framework
IT Application Systems Risks
Effective IT Continuity Planning
Worms, Viruses, and System Network Risks
IT and Effective ERM Processes
Chapter 16: Establishing an Effective GRC Culture
throughout the Enterprise
First Steps to Establishing a GRC Culture: An Example
Promoting the Concept of Enterprise Risk
Establishing of Enterprise-Wide Governance Awareness
Enterprise Codes of Conduct
Building a GRC Culture: Risk, Governance, and Compliance Education
Programs
Keeping the GRC Culture Current
Chapter 17: ISO 31000 and 38500 Risk Management Worldwide
Standards
ISO Standards-Setting Process
Understanding ISO 31000
ISO 38500: The Corporate Governance of IT
Implementing an ISO Standard
Chapter 18: ERM and GRC Principles Going Forward
ERM and GRC for the Internal Controls Professional
COSO’s Ongoing Support Role
COSO ERM and GRC Future Prospects
About the Author
Index
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