September 30, 2016, letter commenting on COSO's June 2016 Exposure Draft, "Enterprise Risk Management:
Aligning Risk with Strategy and Performance"
Published: Sep 30, 2016. Publicly Released: Oct 4, 2016.
- Full Report:
This letter provides the U.S. Government Accountability Office's (GAO) responses to the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Enterprise Risk Management: Aligning Risk with Strategy and Performance exposure draft. GAO promulgates generally accepted government auditing standards and Standards for Internal Control in the Federal Government (Green Book) in the United States.