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
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