Coso issues exposure draft for comment
The Committee of Sponsoring Organisations of the Treadway Commission (Coso) – a US-based body providing guidance on internal control, enterprise risk management and fraud prevention – has released for public comment an exposure draft of its “Internal control over external financial reporting: compendium of approaches and examples”.
PwC study examines boardroom attitudes to risk management
Significant changes in corporate governance are affecting boardroom dynamics, compelling directors to spend more time on board work and prompting them to reconsider their approach to oversight, according to the 2012 annual corporate director survey by PwC.
Government authority introduces “Homer”
The UK Centre for the Protection of National Infrastructure (CPNI) has released a guide entitled “Holistic management of employee risk” (Homer).
US publication provides guidance for IT risk assessments
The National Institute of Standards and Technology (NIST) has released the final version of “Guide for conducting risk assessments: SP 800-30, revision 1”, risk assessment guidelines to help senior executives understand and make decisions about their organisations’ information security risks and IT infrastructures.