Coso Framework

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Enterprise Risk Management — Integrated Framework
Executive Summary
September 2004

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Committee of Sponsoring Organizations of the Treadway Commission (COSO) Oversight COSO Chair American Accounting Association American Institute of Certified Public Accountants Financial Executives International Institute of Management Accountants The Institute of Internal Auditors Representative John J. Flaherty Larry E. Rittenberg Alan W. Anderson John P. Jessup Nicholas S. Cyprus Frank C. Minter Dennis L. Neider William G. Bishop, III David A. Richards

Project Advisory Council to COSO
Guidance Tony Maki, Chair Partner Moss Adams LLP James W. DeLoach Managing Director Protiviti Inc. John P. Jessup Vice President and Treasurer E. I. duPont de Nemours and Company Tony M. Knapp Senior Vice President and Controller Motorola, Inc. Douglas F. Prawitt Professor Brigham Young University

Mark S. Beasley Andrew J. Jackson Professor Senior Vice President of North Carolina State University Enterprise Risk Assurance...
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