Published: 24 February 2019
ID: G00707607
Analyst(s): Enterprise Risk Management Research Team
More than one year after the release of updated frameworks from COSO and ISO, companies are still struggling to align them with their own practices. But maybe that’s the problem. Instead of trying to adhere to one, firms should pick and choose parts from each that work best for them.
Most Organizations Have Not Implemented Either Update
COSO’s Framework Is Used More Widely
Companies That Follow COSO Do So Because of Its Focus on Integration With Strategy
Some Parts of COSO Are More Difficult to Implement Than Others
ISO Might Be Finding a Home in Information Security
Practitioners Get Frustrated When They Put Theory Into Practice — And So Do the Framers of the Frameworks
The Big Takeaway: Pick and Choose What Works For You
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