COSO ERM 2017 – full review by Alex Sidorenko (part 1)

It took me many days to finish, but at end I did it. I read the full COSO ERM 2017. Not just skimmed the text, read every page, every word. Here are my thoughts: High level comments COSO ERM 2017 is quite paradoxical. In a sense that, on one side, it is extremely long (257… Continue reading COSO ERM 2017 – full review by Alex Sidorenko (part 1)

Full feedback on COSO ERM draft

Summary of comments STRUCTURED AND LOGICAL – I believe the content of any document, let alone an international guideline document, should be logically structured, should follow the MECE principle, shouldn’t have any unnecessary repetition or duplication. This was certainly not the case with the current COSO:ERM draft. Note to the authors. While the high level structure Applying the… Continue reading Full feedback on COSO ERM draft