COSO Enterprise Risk Management - Integrating with Strategy and Performance: Compendium of Examples
Provides examples to illustrate how an organization might apply principles from Enterprise Risk Management - Integrating with Strategy and Performance to its day-to-day practice.

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Product details

This publication can be purchased individually or as a part of the Framework and Compendium Bundle.

The COSO publication Enterprise Risk Management—Integrating with Strategy and Performance sets out a relationship between an entity's mission, vision, and core values; its strategic goals and directions; and the approaches used in carrying out its strategy.

This publication—the Compendium of Examples—provides examples to illustrate how an organization might apply principles from Enterprise Risk Management—Integrating with Strategy and Performance to its day-to-day practice. Each example highlights specific principles that are relevant to entities of different types and sizes in different industries. Together, the examples relate to each of the five components and twenty principles set out in the Framework.

Using fictional examples in the various chapters in the compendium show how the principles can be applied, with each focusing on aspects of different components covered in Enterprise Risk Management—Integrating with Strategy and Performance. Each example:

  • Provides context to the industry in which the illustrated entity operates (both external and internal environments).
  • Provides background information on the specific entity.
  • Highlights the applicable principles.
  • Discusses in detail how the organization applies those principles.
  • Shows how enterprise risk management is integrated with the business.
  • Summarizes the key benefits of those enterprise risk management practices.

Note: Participating members — including student and educator members — of the COSO organizations are eligible to receive copies of this framework document at the member price shown above. If you are a member of any one of the organizations listed below, please enter your appropriate Coupon Code in the Coupon Discount Code box during checkout.

Organization | Coupon Code

  • Student & Educator Members | BKA
  • AICPA Student/Educator | BKB
  • American Accounting Association | AAA
  • Financial Executives International | FEI
  • Institute of Management Accountants | IMA

Key Features & Benefits

During the development of Enterprise Risk Management—Integrating with Strategy and Performance, the PwC Project Team received requests for the publication to include examples of the framework in use. This Compendium of Examples responds to that request, providing illustrations of how organizations of different types and sizes and in different industries and geographies might choose to apply these principles. All the examples were developed by identifying industry practices through interviews, case studies, and research.

Each example focuses on a specific industry, but those in other industries can benefit from the insights. Similarly, while each example describes how a different entity has scaled and adapted the principles, other entities can use the information as they see fit.

Who Will Benefit

  • CFOs, CEOs, controllers, management, boards of directors

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PricewaterhouseCoopers LLP



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