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The IIA COSO Resource Exchange 

ERM Framework

​COSO Will Issue Important Update to ERM Framework

An update to the ERM framework will be released soon. It is designed to enhance the framework’s content and relevance while addressing the evolving needs of all organizations to improve their approach to managing new and existing risks as a way to help create, preserve, sustain, and realize value — ultimately leading to better performance.

​Adding Value with COSO: Beyond Compliance

This report shares firsthand research that focuses on how four organizations apply the COSO Framework to all three business objective categories — operations, reporting, and compliance. It explains a variety of outcomes, cost and benefits, and lessons learned, intended to help internal auditors convert to COSO’s IC Framework to improve risk management and control.

Purchase today.

Adding Value with COSO
COSO Fraud Risk Management

New COSO Fraud Risk Management Guide

Fraud Risk Management Guide replaces the 2007 version, Managing the Business Risk of Fraud, with updated content, relevant case studies, technology developments, and revised terminology aligned with today’s standards. The guide is supportive of and consistent with the COSO IC Framework and can serve as best practices guidance for organizations to follow in performing a fraud risk assessment.

Purchase today at the IIA Bookstore. ​

IIA Resources

​Member Savings

As a sponsoring organization of COSO, IIA members receive exclusive access to tools/resources and member-only pricing on books.


Currently Available

Coming Soon

  • Assessing and Managing Strategic Risks: What, Why, How for Internal Auditors
  • ERM: The Practical Playbook
  • Management’s Guide to Sarbanes-Oxley, Section 404, 4th Edition
  • Managing Risk in Uncertain Times: Leveraging COSO’s New ERM Framework

Articles and Thought Leadership

​COSO Framework Resources

About COSO

The IIA is a member of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), a joint initiative of five private sector professional associations collaborating to provide thought leadership, frameworks, and guidance on enterprise risk management, internal control, and fraud deterrence.

About the COSO Resource Exchange

The IIA COSO Resource Exchange provides the most comprehensive and up-to-date list of resources, tools, and training to support implementation of the COSO frameworks. The frameworks are the most widely recognized guidance on what constitutes effective internal control and enterprise risk management, which is vital for the success of any organization. It is broad-based and can be applied by organizations, businesses, governmental agencies, and not-for-profit enterprises of all sizes.