1. Building instructions for practical use
1.1 Enterprise Risk Management according to COSO II
COSO is an initiative of five private organizations specializing in internal control, accounting and corporate finance. It develops standards for internal control, risk management and fraud prevention. COSO has already published standards for the construction industry, notably for auditing and accounting.
COSO has produced three major publications. COSO I in 1992, COSO II in 2004 and COSO 2013 in 2013.
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Building instructions for practical use
Examples of risk management in the construction industry
Bibliography
Websites
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COSO – The Committee of Sponsoring Organizations of the Treadway Commission
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ISO – International Organization for Standardization
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Standards and norms
- Management du risque : Principes et lignes Directrices. Novembre 2009. - ISO. ISO 31000 :2009 -
- Management du risque : vocabulaire. - ISO. FD ISO guide 73 - Décembre 2009
- Gestion des risques : Techniques d'évaluation des risques. - ISO. ISO/CEI 31010 :2009 - Novembre 2009
The ISO 9000 family includes many standards, including :
ISO 9001:2008...
Regulations
AMF Recommendation no. 2010-16. Reference framework for risk management and internal control systems. Reference text: article L. 621-18-3 of the French Monetary and Financial Code.
Loi n° 2003-706 du 1 er août 2003 de sécurité financière.
Act no. 2008-649 of July 3, 2008 containing various provisions adapting company law to Community...
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