The COSO ERM Framework Essay

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The Enterprise Risk Management Framework developed by COSO provides a specific structure for the execution of challenges at all level in an organization. ERM gives the management a possibility to identify particular events or situations relevant to the main goals of the company and evaluate them in terms of influence and likelihood. In addition, it helps businesses to determine appropriate response strategies to these circumstances and monitor the changes throughout the process. The framework is divided into eight components that are correlated since each of them plays a significant role in the process of risk management. However, it is believed that ERM is ineffective and relatively immature due to its informality, underdevelopment, and vague guidance.

While having a chance to participate in the COSO ERM update project, I would try to make the procedure more detailed and structured. Since most of the ideas of the framework are theoretical, it is essential to apply them to real life and implement during various circumstances. Therefore, it would be beneficial to develop specific examples that would show professionals the right operations at different steps of problem management. This strategy would ensure a practical implementation of framework objectives and prevent the appearance of other challenges. Furthermore, due to the fact that ERM cannot ensure a one hundred percent success, it is important to create a variety of strategies in order to go through a certain stage of the process. In this case, instead of relying on a single plan, organizations would have an opportunity to adapt to unexpected circumstances and complications. Thus, it is vital to make the ERM framework less broad and develop a number of ways that would ensure an effective implementation of necessary risk management operations.

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