... strategy, risk management, control, and governance, COSO issued its Enterprise Risk Management Integrated Framework to help boards and management understand an enterprise- wide approach to risk management. ... We encourage boards and management to turn to COSO’s Enterprise Risk Management Integrated Framework for in-depth discussion of core components of enterprise risk management. www.coso.org ... needs. An executive summary of COSO’s Enterprise Risk Management Integrated Framework provides an overview of the key principles for effective enterprise risk management and is available for free...