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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 04, 2016.
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Highlights

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.

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