إطار COSO لإدارة مخاطر المؤسسة إطار معترف به يربط المخاطر بالاستراتيجية والأداء.
The COSO ERM framework (2017) is a widely recognised model for enterprise risk management, organised around five components: governance & culture; strategy & objective-setting; performance; review & revision; and information, communication & reporting.
It positions risk as integral to strategy and value creation, not a compliance afterthought. COSO is a trademark of the Committee of Sponsoring Organizations of the Treadway Commission; tools like enterprise risk management software can be aligned to the framework without being endorsed by COSO.
For a full explanation of the five components and twenty principles, read COSO ERM 2017 explained. For how it compares with the other widely used standard, read COSO ERM vs ISO 31000.
Rukn ERM is enterprise risk management software aligned with the COSO Enterprise Risk Management framework (2017), on mobile and the web, in English and Arabic.
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Rukn ERM