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The IIA COSO Resource Exchange 

COSO ERM Certificate Program

COSO Issues Guidance for Healthcare Providers

Amid heightened scrutiny and ever-increasing complexities in operations and regulation, healthcare organizations face unique challenges related to the design and operation of internal controls. In response, COSO, in collaboration with Crowe LLP and CommonSpirit Health, has published new guidance: “2013 COSO Integrated Framework: An Implementation Guide for the Healthcare Provider Industry.

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COSO Announces Guidance Addressing Environmental, Social and Governance-related Risks

COSO and the World Business Council for Sustainable Development (WBCSD) released today the final version of “Guidance for Applying Enterprise Risk Management (ERM) to Environmental, Social and Governance (ESG)-related Risks.” This guidance, which aligns with COSO’s widely accepted Enterprise Risk Management — Integrating with Strategy and Performance, is intended to bring ESG risks and opportunities into a clearer focus for mainstream business and other organizations around the world.

Access the free download.

COSO Announces Guidance Addressing Environmental, Social and Governance-related Risks

In Any Kind of Weather

In Any Kind of Weather

One year after COSO issued its updated ERM framework, many internal audit functions are working to apply the new framework to help their organizations weather risks that are on the horizon. Paul Sobel reflects on how, through its assurance and advice, internal audit can help the organization apply the framework’s principles.

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COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples

The publication sets out a relationship between an entity’s mission, vision, and core values; its strategic goals and directions; and the approaches used in carrying out its strategy. The Compendium of Examples provides examples to illustrate how an organization might apply principles from Enterprise Risk Management - Integrating with Strategy and Performance to its day-to-day practice.

Purchase through the IIA Bookstore.

COSO ERM - Integrating with Strategy and Performance
New COSO ERM Framework in Action! Managing Risk in Uncertain Times

“How to” COSO ERM Framework Book Empowers Practitioners

With the updated COSO ERM Framework considering expansive changes in the risk landscape since the original framework published in 2004, ERM expert Paul Sobel wrote Managing Risk in Uncertain Times, providing actionable steps to leverage the updated framework to add immediate value to risk management reporting.

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COSO ERM: Getting Risk Management Right

COSO’s recent framework update, Enterprise Risk Management–Integrating with Strategy and Performance, highlights the importance of ERM in strategic planning and stresses embedding risk management processes throughout the organization.

Read more in Internal Auditor magazine.

COSO ERM: Getting Risk Management Right

IIA Resources

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


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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.