American Institute of Certified Public Accountants. COSO Enterprise Risk Management (ERM) Integrated Framework (2004), Issued by The American Institute of CPAs Store.This is a Safe Harbor and is mapped as UCF Authority Document ID 0000100 as a part of the Sarbanes Oxley Guidance category.This document's availability is For Purchase. It can be found online at: https://www.cpa2biz.com/CS2000/Products/CPA2BIZ/Publications/COSO+Enterprise+Risk+Management+-+Integrated+Framework.htmThis Authority Document has 30 citations mapped to 30 UCF Common Control IDs. The document as a whole was last reviewed and released on 2008-10-08.
Home
<ObjectTemplate ID="ID_869fa446_89ff_45e4_b6b2_c692b7888df8" TypeID="GRCDocument!System.Compliance.AuthorityDocumentProjection">
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/ArticleId$">ID_869fa446_89ff_45e4_b6b2_c692b7888df8</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/DisplayName$">COSO Enterprise Risk Management (ERM) Integrated Framework (2004)</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/Title$">COSO ERM</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/Type$">$MPElement[Name='GRCDocument!System.Compliance.AuthorityDocument.TypeEnum.SafeHarbors']$</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/DocumentCategory$">$MPElement[Name='GRCDocument!System.Compliance.AuthorityDocument.CategoryEnum.SarbanesOxleyGuidance']$</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/ExternalId$">ID_869fa446_89ff_45e4_b6b2_c692b7888df8</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/ExternalName$">Microsoft Corporation</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.AuthorityDocument']/ExternalVersion$">1</Property>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_f72551ce_454a_471f_a69e_01880a909207</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 80-82</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_55030382_e901_4234_857f_041c4ea891ed</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 7 thru Pg 14</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_7de110ee_7bd2_4481_b59b_05d7642b466d</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 26</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_b3062770_9b0a_4319_aa75_1335e8887140</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 38-43</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_32f9c006_18db_45fc_ada2_13b07fe64570</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 81</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_1ed89299_01a2_42ef_b6f0_1d07cc803890</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 92, Pg 93</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_652b12e6_b73d_415b_9ea3_24cf32de6d65</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 26</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_cef273d7_d7eb_4f01_883b_2d14a1e2519b</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 36</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_6960459b_8db9_4d76_b2bd_30806e5a63b8</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 26</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_03a40e81_5221_40f7_8d06_31e0af4a36b3</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 26</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_294b966f_bb83_43d6_82d7_3366d69ff1a1</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 8, Pg 35, Pg 92</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_fac7ad1d_ad25_4b2a_8044_37b1922b3de2</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 25, Pg 26</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_a93be2c3_d4e3_4048_8663_3a632152a053</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 84-86</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_90a8c873_d50e_4a91_9efd_4273ed0da772</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">!!!ADSection consolidated for AD=0000100</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_38eb8a68_602b_4ddf_bbe4_429ec8196ee9</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 79</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_1f1774d7_a5eb_4742_8f92_43dc638c0d16</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 84, Pg 85</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_a56e65e2_9cb5_4760_84ed_4a6d4d435e99</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 93</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_0488a0d6_bbb8_4db4_a4be_4eceac7db96b</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 4</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_80e697b5_20db_4662_8835_52bbcf3707de</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 64</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_762750fa_23a7_4406_bcd9_55a3210f524b</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 9, Ch 6</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_14b19e2d_3918_44c1_b0fa_5654a27cc7fa</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 94</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_f79a6588_e142_4ab3_8113_5c413049c640</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 63</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_2cb2e319_cc11_4978_9a4f_5cc097ebb86d</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 5</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_1818a0fe_dac8_48a7_a987_5ce0dffae084</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 24</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_3727637e_3134_4c9f_b283_5e71778d87a1</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 38, Pg 39</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_06c26b33_633c_44ff_8ced_63bedf381aa0</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 97</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_24a052a8_0d3a_4043_bdc6_750a172cc0fe</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 21</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_3adafeda_ab44_4b85_9502_8317e7be2c96</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 9, Pg 10, Pg 16, Pg 25, Pg 57, Pg 58</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_9c99aefa_6b7a_4f1e_b325_87fa973785ef</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 48, Pg 49</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_cd937a73_b7c8_456d_9891_93dc8f1e5c46</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 98, Pg 99</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_ffc41605_caab_41e4_a8c1_9a3f56132f11</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">COSO ERM - GRCAD TOC Placeholder </Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_7da747b5_7f02_4add_99e3_9bd5347346be</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 69</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_4e05c2ec_2f0b_469e_8c20_9fe61d35aa2f</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 75</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_ecf60298_e2a0_43d6_8f7e_a3590e276d2a</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 23</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_8e009979_6fea_43b3_ba9e_b2052744d0a8</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 33, Pg 100</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_14511235_cb0d_4689_b0bc_b3556bd355b2</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 56, Pg 57</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_96823d98_d6ab_41ca_b456_c7546e1bbea7</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 53</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_f7208831_617f_49ca_a22b_c7d355068ad5</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 19, Pg 20</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_e20b79de_8636_476d_b214_e1b3d2817ee6</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 84-86</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_bc36a6ed_f789_43c1_bfff_e7ecd4887f37</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 79</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_6d3d6205_8385_48dd_883e_ee2a8cbcead5</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 49, Pg 51</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_c8c01671_2e56_44df_880a_f5bbcb5aedb5</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Ch 12</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_fbea31ad_4f5d_4acb_be5a_fc410d39e20c</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">Pg 93</Property>
</Object>
<Object Path="$Target/Path[Relationship='GRC!System.Compliance.ComplianceDocumentHasCitation' TypeConstraint='GRC!System.Compliance.Citation']$">
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Id$">ID_b811a79c_d828_4c53_acd2_ff5e61d2f6fb</Property>
<Property Path="$Target/Property[Type='GRC!System.Compliance.Citation']/Section$">CH 7, 8</Property>
</Object>
</ObjectTemplate>