Relevant bibliographies by topics / COSO-framework

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'COSO-framework'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "COSO-framework"

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Wanggetete, Bernadeth, and Marselinus Asri. "COSO FRAMEWORK: CREDIT UNION PERSPECTIVES." SIMAK 21, no. 01 (2023): 130–50. http://dx.doi.org/10.35129/simak.v21i01.418.

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This study analyze the application control of COSO Framework at CU Sauan Sibarrung. Method used on this research were observation and interview on a COSO perspective as a whole function management in CU Sauan Sibarrung. Evaluation risk adequate enough with the existence of policy about supervision on cash receipts and disbursements according to the standards that have specified implementation information and communication on accounting information system in a general manner and still adequate for support internal control. The functions involved, procedures, documents, and records required form
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Syah, Sri Rahayu, and Nurfianti Jim. "SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN." Tangible Journal 6, no. 2 (2021): 17–33. https://doi.org/10.53654/tangible.v6i2.213.

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Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem pengendalian internal atas persediaan barang di PT Kebayoran Pharma Cabang Makassar telah sesuai dengan standar COSO framework (The Committee of Sponsoring Organizations of Treadway Commission). Jenis penelitian yang dilakukan adalah studi kasus. Data yang digunakan yaitu data primer dan data sekunder. Teknik pengumpulan data yang dilakukan adalah metode wawancara, dokumentasi, dan checklist. Penelitian ini menggunakan uji kredibilitas dengan cara triangulasi teknik. Teknik analisis data yang digunakan adalah analisis deskriptif
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Vandervelde, Scott D., Joseph F. Brazel, Keith L. Jones, and Paul L. Walker. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on Public Exposure Draft: Internal Control—Integrated Framework (COSO Framework)." Current Issues in Auditing 6, no. 1 (2012): C35—C42. http://dx.doi.org/10.2308/ciia-50180.

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SUMMARY In November 2010, COSO announced a project to review and update the 1992 Internal Control—Integrated Framework (COSO 1992). COSO's goal in updating the framework was to increase its relevance in the increasingly complex and global business environment to help ensure that organizations worldwide can better design, implement, and assess internal control. The proposed Framework retains the core definition of internal control and the five components of internal control. One of the most significant enhancements is the expression of concepts described in the original framework into 17 princi
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Karim, Fitriah Kesuma Jelita, and Novita. "PENERAPAN SISTEM PENGENDALIAN INTERNAL DENGAN COSO INTEGRATED FRAMEWORK." Assets : Jurnal Ekonomi, Manajemen dan Akuntansi 12, no. 2 (2022): 195–210. http://dx.doi.org/10.24252/assets.v12i2.33312.

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Sistem pengendalian internal berdasarkan COSO Integrated Framework menjadi hal yang penting bagi perusahaan dalam menjalankan kegiatan operasional yang sesuai dengan tujuan perusahaan selain juga dapat mencegah kehilangan sumber daya yang disebabkan oleh kesalahan maupun kecurangan. Sistem pengendalian internal diharapkan dapat memberikan rekomendasi perbaikan berkelanjutan tidak terkecuali untuk perusahaan yang bergerak dalam usaha SPBU. Tujuan penelitian ini adalah untuk mengetahui penerapan pengendalian internal SPBU PT. Marka Sakti dan melakukan evaluasi atas pengendalian internal yang dit
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Irianto, Danar Irianto. "KEMUNGKINAN IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL BERBASIS COSO FRAMEWORK PADA UNIT LAYANAN PENGADAAN POLITEKNIK NEGERI BATAM." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 4, no. 1 (2020): 70–93. http://dx.doi.org/10.30871/jama.v4i1.1963.

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This research describes the evaluation of the implementation of an internal control system based on the COSO framework in the Batam State Polytechnic procurement unit. By using the COSO framework as outlined in the Internal Control Questioner based on 5 components and broken down into 17 COSO principles; (1) Control environment, (2) Control activities, (3) Risk assessment, (4) Information and communication, (5) Monitoring. Based on the research that has been done, there are several conclusions drawn. First, in the Control environment component, the procurement service unit is quite possible to
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Nufninu, Penina, and Leopold Melkiano Triangga Dawu. "ANALISIS PENGENDALIAN INTERNAL PERSEDIAAN BARANG DAGANG PADA PT. HYPERMART 369 KUPANG." Inspirasi Ekonomi : Jurnal Ekonomi Manajemen 3, no. 2 (2021): 32–40. http://dx.doi.org/10.32938/jie.v3i2.1727.

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PT. Hypermart 369 Kupang dalam proses bisnisnya tidak luput dari masalah sistem pengendalian persediaan. Hal itu dibuktikan sering terjadi kehilangan dan kelebihan barang dagang pada jenis barang tertentu. Hal ini menyebabkan resiko keusangan dan kerusakan barang dagang. Tujuan dari penelitian ini untuk mengetahui Pengendalian Internal Barang Dagang pada PT. Hypermart 369 Kupang menggunakan Teknik analisis deskriptif. Hasil penelitian menunjukkan bahwa penerapan pengedalian interanal barang dagang pada PT. Hypermart 369 Kupang sebesar 75.04% sesuai dengan COSO framework dan tergolong dalam kat
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Tuasikal, Maryam Suriyani Safira, Abdul Rijal, and Sitti Hajerah Hasyim. "Analisis Sistem Pengendalian Internal Atas Penerimaan dan Pengeluaran Kas (Studi Kasus pada PT Barru Barakah Properti)." Bongaya Journal of Research in Accounting (BJRA) 7, no. 2 (2024): 1–14. http://dx.doi.org/10.37888/bjra.v7i2.522.

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Penelitian ini bertujuan untuk menganalisis kesesuaian sistem pengendalian internal atas penerimaan dan pengeluaran kas berdasarkan COSO Framework pada PT Barru Barakah Properti (PT BBP). Variabel penelitian ini adalah sistem pengendalian internal atas penerimaan dan pengeluaran kas yang diukur berdasarkan kriteria COSO Framework. Populasi penelitian ini adalah seluruh dokumen terkait SPI pada PT BBP, sedangkan sampelnya adalah seluruh dokumen yang berhubungan dengan SPI terhadap penerimaan dan pengeluaran kas yang ada pada PT BBP selama satu tahun terakhir (2022) yang diambil dengan teknik pe
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Sugiarto, Steven Hogy, and Suklimah Ratih. "Analisis Sistem Pengendalian Internal Terhadap Penjualan di Cv Depo Jaya Stationery Surabaya Berdasarkan Komponen Coso – Integrated Framework." JURNAL SYNTAX IMPERATIF : Jurnal Ilmu Sosial dan Pendidikan 4, no. 3 (2023): 301–10. http://dx.doi.org/10.36418/syntax-imperatif.v4i3.263.

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Perusahaan wajib memiliki sistem pengendalian internal yang baik untuk memastikan keandalan informasi keuangan, melindungi aset, meningkatkan efisiensi operasional, serta mematuhi peraturan dan kebijakan yang berlaku. Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal yang diterapkan dalam proses penjualan di CV Depo Jaya Stationery berdasarkan komponen COSO – Integrated Framework. Metode penelitian yang digunakan adalah penelitian kualitatif, dengan metode analisis data secara deskriptif melalui Analisis Sistem Pengendalian Internal terhadap Penjualan di CV Depo Jaya Sta
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Jadaan Sallal, Farqad Faisal, Shaymaa Nihro Jabal, and Samaher Sadeq Ali AL- Gburi. "Evaluation of the internal control system of banks listed on the Iraq Stock Exchange according to the COSO framework during the Covid-19 pandemic." Journal of Advanced Research in Economics and Administrative Sciences 4, no. 4 (2023): 60–73. http://dx.doi.org/10.47631/jareas.v4i4.645.

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This study aims to assess the internal control system in the banks listed on the Iraq Stock Exchange in accordance with the COSO framework during the Covid-19 pandemic period by contrasting the internal control system components for the research sample with the internal control system components of the COSO framework and determining the degree of compatibility between them as well as the importance of applying the internal control system procedures according to the COSO framework during the Covid-19 pandemic period. the significance of implementing the internal control system procedures in acc
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Udeh, Ifeoma. "Observed effectiveness of the COSO 2013 framework." Journal of Accounting & Organizational Change 16, no. 1 (2019): 31–45. http://dx.doi.org/10.1108/jaoc-07-2018-0064.

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Purpose This paper aims to examine the effectiveness of the Committee of Sponsoring Organization’s 2013 Framework, by investigating how the number of auditor-reported material weaknesses compares for Early-, Timely- and Late-adopters of the framework, and how the number of auditor-reported material weaknesses changed for Early- and Timely-adopters following their adoption of the framework. Design/methodology/approach The paper uses regression analyses based on a sample of US firms subject to Sarbanes-Oxley Act Section 404(b). Findings Timely-adopters of the 2013 Framework continued to exhibit
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Dissertations / Theses on the topic "COSO-framework"

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D'Antonio, Rossella <1995&gt. "THE WORLDCOM FRAUD UNDER THE COSO FRAMEWORK ANALYSIS." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19791.

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Through data processing, the Association of Certified Fraud Examiners has estimated that organizations suffer losses of 5% of their revenues to fraud each year. Considering the huge impact this has on our economy, the first part of the paperwork will be focused on the origin of Fraud and on the different categories in which it is subdivided, dwelling in particular on the well-known Fraud triangle theory introduced by Donald R. Cressy. Here is where Internal Controls’ implementation becomes fundamental. In fact, the objective of chapter two is to analyse the Internal Control’s system and its ro
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Ankeraa, Jesper, Erik Hallenstål, and Erik Le. "Ordning och reda : Intern styrning och kontroll, COSO Internal Control – Integrated Framework i praktiken." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36318.

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Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt s
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Araújo, Jaqueline Gomes Rodrigues de. "Controle interno na perspectiva do Framework COSO ERM: um estudo na Universidade Federal da Paraíba." reponame:Repositório Institucional da UnB, 2014. http://repositorio.unb.br/handle/10482/16029.

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Dissertação (mestrado)—Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis da Universidade de Brasília, Universidade Federal da Paraíba e Universidade Federal do Rio Grande do Norte, 2014.<br>Submitted by Tania Milca Carvalho Malheiros (tania@bce.unb.br) on 2014-08-04T19:54:56Z No. of bitstreams: 1 2014_Jaqueline GomesRodriguesdeAraújo.pdf: 1757417 bytes, checksum: f92b86b186126929cc146270847bfa7c (MD5)<br>Approved for entry into archive by Patrícia Nunes da Silva(patricia@bce.unb.br) on 2014-08-05T13:08:28Z (GMT) No. of bitstreams: 1 2014_Jaqueline GomesRodri
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Cunha, Ricardo Bernardes da. "Controle Interno em órgão da Marinha do Brasil: similaridades e diferenças com o modelo COSO-I." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4601.

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Esta dissertação possui como objetivo oferecer uma contribuição para o estudo dos controles internos no setor público brasileiro, por meio de comparação entre os aspectos do sistema de controle interno de um órgão público com os conceitos disseminados pelo COSO e literatura correlata. O senso comum, apoiado em inúmeras denúncias veiculadas na mídia sobre superfaturamentos e fraudes ocorridas na Administração Pública, remete à ideia de que os órgãos desse setor não possuem mecanismos suficientes que visem evitar esses desvios de recurso do Erário. A pesquisa foi conduzida por meio de um estudo
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Рабошук, А. В. "Моделі внутрішнього контролю: порівняльна характеристика". Thesis, Українська академія банківської справи Національного банку України, 2011. http://essuir.sumdu.edu.ua/handle/123456789/62140.

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Створення ефективних механізмів внутрішнього контролю в системі корпоративного управління, як правило, має на меті збереження активів підприємства, оптимізацію використання ресурсів у господарській діяльності, забезпечення надійної системи своєчасної підготовки достовірної інформації, виявлення помилок і шахрайства, а також їх попередження.
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Ghaleb, Antonio. "Effective Internal Controls for Recognizing Contracting Revenues." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5079.

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Business leaders of contracting companies in Qatar struggle to develop appropriate internal controls over revenue estimates to mitigate the risk of financial statement manipulation. Grounded in the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission, the purpose of this multiple case study was to explore strategies that business leaders responsible for financial reporting use to develop and implement effective internal controls for recognizing contracting revenues. Nine participants from 3 private contracting companies in Qatar who had implemented
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Larsson, Emelie, and Johan Groening. "Effects of outsourcing transactional processes : A multiple cases study of Swedish SMEs on risks found within the internal control." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67984.

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BackgroundToday’s competitive market forces companies to focus on their core processes. As a result, the number of outsourcing arrangements has grown and especially transactional processes outsourcing, which is clearly evident in Sweden. The lack of expertise and resources that characterizes SMEs makes outsourcing of transactional processes many times a necessity. However, little attention has been given the possible internal control risks associated with outsourcing (Christ et al. 2015). Moreover, frameworks such as the COSO-framework has also neglected to provide guidelines as to how compani
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Parfenova, Alina, and Lena Karlsson. "The effects of regulations on risk management within the Swedish Banking Sector." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298784.

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This research shed the light on regulations and their effects on operational risk management within the Swedish Swedish Banking Sector. The focus lies on operational risk management due to the introduction of new regulations such as FFFS 2014:1, FFFS 2014:4 and FFFS 2014:5. What could be found in the empirical analysis is that the regulations affected organizational changes.  Additionally, differences between large and small banks could be seen. All changes in terms of implementation of regulations are strongly performed throughout the Three Lines of Defence model where clear organization stru
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Alexandersson, Emma. "Bakom deras ryggar : En studie om intern kontroll." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-16899.

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Efter 2000-talets stora skandaler fick den interna kontrollen en central roll på de flesta företagen. En stark intern kontroll kan enligt tidigare forskning skydda företag ifrån bedrägerier, fel och misstag. Denna studien syftar till att förklara variationen i företags upplysningar om intern kontroll. En kvantitativ metod har använts för att lyckas besvara detta syfte och empirin har insamlats ifrån 235 börsnoterade bolags årsredovisningar. Uppsatsen har en teoretisk referensram som är byggd på tidigare forskning samt flera olika teorier. De teorier som kommer att användas är legitimitetsteori
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Holmblad, Ida, and Vassbotn Johanne Schou. "Internrevisionens betydelse : En studie om påverkan på externrevisorers arbete." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28541.

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Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget. Denna bakgrund ledde oss fram till uppsatsens syfte som är att undersöka hur den externa revisionen påverkas av internrevision sett utifrån en externrevisors p
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Books on the topic "COSO-framework"

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Deloitte & Touche. and Committee of Sponsoring Organizations of the Treadway Commission., eds. Internal control issues in derivatives usage: An information tool for considering the COSO Internal control--integrated framework in derivatives applications. Committee of Sponsoring Organizations of Treadway Commission, 1996.

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Root, Steven J. Beyond COSO: Internal control to enhance corporate governance. Wiley, 1998.

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Moeller, Robert R. COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework. Wiley & Sons, Incorporated, John, 2007.

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Blokdyk, Gerardus. COSO Internal Control Integrated Framework a Complete Guide - 2020 Edition. Emereo Pty Limited, 2020.

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COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework. Wiley, 2007.

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Moeller, Robert R. Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley & Sons, Incorporated, John, 2013.

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Moeller, Robert R. Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley & Sons, Limited, John, 2013.

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Moeller, Robert R. Executive's Guide to Coso Internal Controls: Understanding and Implementing the New Framework. Wiley & Sons, Incorporated, John, 2013.

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Moeller, Robert R. Executive's Guide to COSO Internal Controls: Understanding and Implementing the New Framework. Wiley & Sons, Incorporated, John, 2013.

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Executives Guide To Coso Internal Controls Understanding And Implementing The New Framework. John Wiley & Sons Inc, 2014.

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Book chapters on the topic "COSO-framework"

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Lee, Hongmu. "COSO ERM Framework." In Risk Management. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-3468-0_4.

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Cendrowski, Harry, and James Martin. "Internal Control and Fraud Deterrence: The COSO Integrated Framework." In The Handbook of Fraud Deterrence. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119202165.ch9.

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Babkin, Eduard, Pavel Malyzhenkov, and Fabrizio Rossi. "The Perspectives of DEMO Application to COSO Internal Audit Framework Risks Mitigation." In Lecture Notes in Business Information Processing. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-57955-9_5.

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Bertrand, Robert, and Hans van Riet. "Developing an Adequate Internal Compliance Program for the Royal Netherlands Air Force Command." In NL ARMS. T.M.C. Asser Press, 2021. http://dx.doi.org/10.1007/978-94-6265-471-6_15.

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AbstractThis chapter examines how an adequate Internal Compliance Program (ICP) for the Royal Netherlands Airforce (RNLAF) was developed. In order to create an adequate ICP, it is essential to determine which legal and other aspects should be incorporated in the ICP framework. To deduct these relevant aspects of the environment the RNLAF operates in, a Political, Economic, Social, Technological and Legal (PESTL) analysis is used. Furthermore, the different ICP frameworks are compared in order to make a combination of them to create the most adequate ICP for the RNLAF. We conclude that this sho
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Hamza, Mohyedin, Ahmad Obeid, Khetam Jaradat, Anas Kastiro, and Waed Alrawashdeh. "The Impact of the Internal Control System According to (COSO) Framework in Combating Tax Evasion in Jordan." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-76011-2_125.

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Yuliyanto, Heri, Chotib Hasan, Silsilia Nurtia Putri, Dewi Kartikasari, and Nur Rahmi Fithriani. "The study of Applying the Internal Control Based on COSO Framework to process of billing and receiving cash at PT ABC." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-132-6_67.

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Becker, Helmut. "Comparison of the Risk Management Systems ISO 31000:2018 and COSO ERM Framework with regard to their Ability to Capture the Error Culture." In Using Artificial Intelligence (AI) to Minimize Errors in Business Enterprise Management. Springer Fachmedien Wiesbaden, 2025. https://doi.org/10.1007/978-3-658-47243-6_3.

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Altheebeh, Ziad, Sara Hassan Falah Al-Khalaileh, and Mohammad Kanan. "The Impact of Applying the Internal Control System According to the (COSO) Framework on the Profitability Indicators of Industrial Companies Listed on the Amman Stock Exchange." In Business Analytical Capabilities and Artificial Intelligence-Enabled Analytics: Applications and Challenges in the Digital Era, Volume 1. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-56015-6_22.

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Zhang, Heping. "How Organizations can Enhance the Effectiveness of Internal Controls in Response to Changes in the Business Environment Since the Sarbanes-Oxley act: An analysis of the COSO Framework." In Proceedings of the 2023 2nd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2023). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-268-2_19.

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Becker, Helmut. "Development and Application of an Integrated Audit Approach to Identify the Weaknesses of the Risk Management Systems ISO 31000 and COSO ERM Framework in Capturing the Error Culture, Which has the Potential for Operationalization through AI." In Using Artificial Intelligence (AI) to Minimize Errors in Business Enterprise Management. Springer Fachmedien Wiesbaden, 2025. https://doi.org/10.1007/978-3-658-47243-6_2.

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Conference papers on the topic "COSO-framework"

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Liu, Siran, and Lan Wang. "A Research on liquidity risk management under the framework of COSO-ERM." In ICMLC 2022: 2022 14th International Conference on Machine Learning and Computing. ACM, 2022. http://dx.doi.org/10.1145/3529836.3529945.

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Sari, Ratna, Raymond Kosala, Benny Ranti, and Suhono Harso Supangkat. "COSO Framework for Warehouse Management Internal Control Evaluation: Enabling Smart Warehouse Systems." In 2018 International Conference on ICT for Smart Society (ICISS). IEEE, 2018. http://dx.doi.org/10.1109/ictss.2018.8549983.

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Li, Xuefeng. "Study on internal control norms of sports institutions of the new COSO framework in Gansu." In 4th International Conference on Education, Management, Arts, Economics and Social Science (ICEMAESS 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icemaess-17.2017.18.

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Riyadi, Ahmad, Yenisa, and Sunggito Oyama. "Min method for internal control decision support system of higher education base on COSO framework." In PROCEEDING OF THE 7TH INTERNATIONAL CONFERENCE OF SCIENCE, TECHNOLOGY, AND INTERDISCIPLINARY RESEARCH (IC-STAR 2021). AIP Publishing, 2023. http://dx.doi.org/10.1063/5.0106290.

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Li, Jing, and Chunyan Wang. "Thoughts on Digital transformation and Evaluation of Enterprise Internal Control System Based on COSO Framework." In ICEME 2023: 2023 the 14th International Conference on E-business, Management and Economics. ACM, 2023. http://dx.doi.org/10.1145/3616712.3616743.

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Cai, De-fa, Nan-nan Ni, and Jing Cai. "Drawing COSO bill internal control framework to build central enterprises tax-related risk management internal control system." In Information Science for Industry 2014. Science & Engineering Research Support soCiety, 2014. http://dx.doi.org/10.14257/astl.2014.53.30.

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Jonović, Marija, and Lidija Barjaktarović. "Strengthening strategic and financial stability in scientific institutes with implementation of strategic risk management." In XXI International May Conference on Strategic Management – IMCSM25 Proceedings, Bor, 30.05.2025. University of Belgrade - Technical Faculty in Bor, Bor, 2024. https://doi.org/10.5937/imcsm25326j.

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Abstract:
This study aims to develop a comprehensive Strategic Risk Management (SRM) framework aligned with the COSO ERM for improving strategic and financial performance in Scientific Institutes. Conducted in a nationally significant Serbian institute, the research evaluates SRM's effectiveness in addressing weaknesses, mitigating threats, and leveraging opportunities. A primary SWOT analysis survey, conducted from June 26 to July 1, 2024, involved 214 participants, with a 55.6% response rate (119 respondents). Findings highlight a sustainable business strategy and SRM's effectiveness in mitigating ris
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