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A more effective audit after COSO ERM 2017 or after ISO 31000:2009?
Revista Perspectiva Empresarial
This paper seeks to consider the better effectiveness of an audit after the use of ERM 2017 or ISO 31000. To this effect, is COSO existence and evolution will be considered and related to the biggest financial scandals and its output in terms of control schedules. Some criticisms to COSO Cube will be pointed out, and the new ERM 2017 will be described. ISO 31000 will be considered as an alternative guideline to be used for Risk Management purposes in any organization. A comparison is madedoi:10.16967/rpe.v4n2a8 fatcat:3h23rxezm5b5jcqt63nfpdsj6i