COSO企业风险管理框架核心要素研究.pdf

ThisarticleexaminestheguidancepublishedbytheCommitteeofSponsoringOrganisations

(COSO)

COSO

TheCommitteeofSponsoringOrganisations(COSO)wasestablishedinthemid-

1980s,initiallytosponsorresearchintothecausesoffraudulentfinancialreporting.

Itscurrentmission

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