COSO风险管理整合框架（英文版）.pdf

Enterprise Risk Management — Integrated Framework Executive Summary Framework September 2004 The Committee of Sponsoring Organizations of the Treadway Commission Copyright © 2004 by the Committee of Sponsoring Organizations of the Treadway Commission. 1 2 3 4 5 6 7 8 9 0 MPI 0 9 8 7 6 5 4 Additional copies of Enterprise Risk Management – Integrated Framework: Executive Summary and Framework and Enterprise Risk Management – Integrated Framework: Application Techniques, 2 vol. set, item # 990015 may be obtained by calling toll free 1- 888 -777-7077 or visiting . All rights reserved. For information about reprint permission and licensing please call (201) 938- 3245. A permissions request form for emailing requests is available at /cpyright.htm. Otherwise, requests should be submitted in writing and mailed to Permissions Editor, AICPA , Harborside Financial Center, 201 Plaza Three, Jersey City, NJ 07311-3881. Committee of Sponsoring Organizations of the Treadway Commission (COSO) Oversight Representative COSO Chair John J. Flaherty American Accounting Association Larry E. Rittenberg American Institute of Certified Public Accountants Alan W. Anderson Financial Executives International John P. Jessup Nicholas S. Cyprus Institute of Management Accountants Frank C.