For IT Management Professionals

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	October 5, 2004 COSO Enterprise Risk Management Framework Release Of The New COSO Framework Provides Much Needed Guidance by Michael Rasmussen with Adam Brown

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Executive Summary

Risk management in organizations is fragmented and lacks central visibility and oversight. This fragmented approach leads to duplication of efforts and technologies trapped in the organization's silos, resulting in islands of information. The pressure from compliance obligations, alongside the need to enhance operational and financial integrity, is driving organizations to build an enterprise risk management (ERM) function, with compliance management a key component of ERM. The recently released Committee of Sponsoring Organizations (COSO) ERM framework provides the structured guidance that organizations are currently looking for to accomplish this.

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