tailieunhanh - EMBRACING ENTERPRISE RISK MANAGEMENT

In spite of these dissemination efforts, international surveys provide direct evidence for suboptimal asthma control in many countries, despite the availability of effective therapies. It is clear that if recommendations contained within this report are to improve care of people with asthma, every effort must be made to encourage health care leaders to assure availability of and access to medications, and develop means to implement effective asthma management programs including the use of appropriate tools to measure success. In 2002, the GINA Report stated that “it is reasonable to expect that in most patients with asthma, control of the disease can, and should be achieved and maintained.” To meet this challenge, in 2005,. | COSO Committee of Sponsoring Organizations of the Treadway Commission Thought Leadership in ERM ENTERPRISE RISK MANAGEMENT Practical Approaches for Getting Started By Mark L. Frigo and Richard J. Anderson Authors Mark L. Frigo Director Strategic Risk Management Lab Ledger Quill Alumni Distinguished Professor Professor of Accountancy Richard J. Anderson Clinical Professor Strategic Risk Management Lab The Center for Strategy Execution and Valuation Kellstadt Graduate School of Business DePaul University DePaul University The Strategic Risk Management Lab in the Center for Strategy Execution and Valuation at DePaul University is an engagement platform for thought leaders and the business community to co-create and share leading practices in Strategic Risk Management and Enterprise Risk Management. COSO Board Members Mark S. Beasley David L. Landsittel COSO Chair Larry E. Rittenberg COSO Chair - Emeritus Chuck Landes American Accounting Association American Institute of Certified Public Accountants Richard F. Chambers The Institute of Internal Auditors Jeff Thomson Institute of Management Accountants Marie Hollein Financial Executives International This project was commissioned by COSO which is dedicated to providing thought leadership through the development of comprehensive frameworks and guidance on enterprise risk management internal control and fraud deterrence designed to improve organizational performance and governance and to reduce the extent of fraud in organizations. COSO is a private sector initiative jointly sponsored and funded by the following organizations Ạ1 American J Accounting V Association . AICPẬ fei. ima- American Accounting Association AAA American Institute of Certified Public Accountants AICPA Financial Executives International FEI Institute of Management Accountants IMA The Institute of Internal Auditors IIA COSO Committee of Sponsoring Organizations of the Treadway Commission Thought Leadership in ERM EMBRACING ENTERPRISE RISK