CJ 332 - Enterprise Risk Management (ERM)

This advanced course examines the internationally recognized Committee of Sponsoring Organizations (COSO) internal control framework, which is the worldwide accepted standard for defining internal control in enterprises today. Emphasizes internal control responsibilities, the history and scope of the COSO report, and an examination of understanding risk in today’s organizations. Applies risk management principles to ensure legal compliance including the Sarbanes-Oxley Act. Explains how to implement an effective ERM program.
Lecture Hours: 3 Lab Hours: 0 Credits: 3
History: SE 300, SEC 300