{"id":"https://openalex.org/W1650066029","doi":"https://doi.org/10.1002/9781119203780","title":"Enterprise Risk Management and COSO","display_name":"Enterprise Risk Management and COSO","publication_year":2012,"publication_date":"2012-01-02","ids":{"openalex":"https://openalex.org/W1650066029","doi":"https://doi.org/10.1002/9781119203780","mag":"1650066029"},"language":"en","primary_location":{"id":"doi:10.1002/9781119203780","doi":"https://doi.org/10.1002/9781119203780","is_oa":false,"landing_page_url":"https://doi.org/10.1002/9781119203780","pdf_url":null,"source":{"id":"https://openalex.org/S4306464293","display_name":"Wiley eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"edited-book"},"volume":null,"type":"book","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":14.6683,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.98673947,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.4438000023365021,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.4438000023365021,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.37450000643730164,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.11869999766349792,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/enterprise-risk-management","display_name":"enterprise risk management","score":0.9990000128746033},{"id":"https://openalex.org/keywords/coso-framework","display_name":"COSO framework","score":0.8069999814033508},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7940000295639038},{"id":"https://openalex.org/keywords/quantitative-risk-management","display_name":"quantitative risk management","score":0.675000011920929},{"id":"https://openalex.org/keywords/control-framework","display_name":"control framework","score":0.6069999933242798},{"id":"https://openalex.org/keywords/internal-investigations","display_name":"internal investigations","score":0.6430000066757202},{"id":"https://openalex.org/keywords/insurance-coverage","display_name":"insurance coverage","score":0.9789999723434448},{"id":"https://openalex.org/keywords/operational-risk","display_name":"operational risk","score":0.7070000171661377},{"id":"https://openalex.org/keywords/internal-control-evaluation","display_name":"internal control evaluation","score":0.5809999704360962},{"id":"https://openalex.org/keywords/internal-control-monitoring","display_name":"internal control monitoring","score":0.7260000109672546},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.8920000195503235},{"id":"https://openalex.org/keywords/risk-reduction","display_name":"risk mitigation","score":0.45500001311302185}],"concepts":[{"id":"https://openalex.org/C207209096","wikidata":"https://www.wikidata.org/wiki/Q848268","display_name":"Enterprise risk management","level":3,"score":0.5300872921943665},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.512157678604126},{"id":"https://openalex.org/C32896092","wikidata":"https://www.wikidata.org/wiki/Q189447","display_name":"Risk management","level":2,"score":0.4773121774196625},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3684527277946472},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.1795850694179535},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12460994720458984}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/9781119203780","doi":"https://doi.org/10.1002/9781119203780","is_oa":false,"landing_page_url":"https://doi.org/10.1002/9781119203780","pdf_url":null,"source":{"id":"https://openalex.org/S4306464293","display_name":"Wiley eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"edited-book"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2739524366","https://openalex.org/W2392411096","https://openalex.org/W2370591166","https://openalex.org/W4255442137","https://openalex.org/W2376602464","https://openalex.org/W2374632286","https://openalex.org/W1589374357","https://openalex.org/W2389323345","https://openalex.org/W2891664060","https://openalex.org/W1899186133"],"abstract_inverted_index":{"About":[0],"the":[1,135],"Contributors.":[2],"Acknowledgments.":[3],"Preface.":[4],"SECTION":[5,42],"I":[6],"ORGANIZATIONAL":[7],"RISK":[8,45],"MANAGEMENT.":[9,46],"Chapter":[10,16,24,32,47,55,60,65,70,74,78,81,89,94,100,105,111,116,122],"1":[11],"An":[12],"Introduction":[13],"to":[14],"Risk.":[15],"2":[17],"Key":[18],"Tenets":[19],"of":[20,127,134],"Enterprise":[21],"Risk":[22,35],"Management.":[23],"3":[25],"Mitigating":[26,34],"Operational":[27],"Risks":[28],"Through":[29],"Strategic":[30],"Thinking.":[31],"4":[33],"in":[36],"Internal":[37,87,92,120,131],"Investigations":[38],"and":[39,53,98,108,125],"Insurance":[40],"Coverage.":[41],"II":[43],"QUANTITATIVE":[44],"5":[48],"Recognized":[49],"Control":[50,58,63,68,132],"Frameworks:":[51],"COSO-IC":[52],"COSO-ERM.":[54],"6":[56],"Other":[57],"Frameworks.":[59],"7":[61],"Qualitative":[62],"Concepts.":[64],"8":[66],"Quantitative":[67],"Relationships.":[69],"9":[71],"Excel":[72],"Applications.":[73,104],"10":[75],"Interdependent":[76],"Systems.":[77,110],"11":[79],"Documentation.":[80],"12":[82],"The":[83],"Process":[84,103],"for":[85],"Assessing":[86],"Control.":[88,121],"13":[90],"Monitoring":[91],"Controls.":[93],"14":[95],"Accounting":[96],"Policies":[97],"Procedures.":[99],"15":[101],"Business":[102],"16":[106],"General":[107],"Infrastructure":[109],"17":[112],"Trusted":[113],"System":[114],"Providers.":[115],"18":[117],"Reporting":[118],"on":[119],"19":[123],"Review":[124],"Acceptance":[126],"Assessments.":[128],"Glossary.":[129],"Appendix:":[130],"Sections":[133],"Sarbanes-Oxley":[136],"Act.":[137],"Index.":[138]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
