September 30, 2016, letter commenting on COSO's June 2016 Exposure Draft, "Enterprise Risk Management: Aligning Risk with Strategy and Performance"
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.