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Corporate Governance and Information Security Business views and opinions regarding COSO-ERM and ISO 27001

Foreword. This slideshow presents the main conclusions of the thesis related to COSO-ERM. The thesis is performed by Mounir Messaoud, a student at the Department of Computer and Systems Sciences, DSV at the Royal Institute of Technology, KTH.The thesis is performed in collaboration between DSV,

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Corporate Governance and Information Security Business views and opinions regarding COSO-ERM and ISO 27001

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    1. Corporate Governance and Information Security Business views and opinions regarding COSO-ERM and ISO 27001 Part I – COSO-ERM By Mounir Messaoud

    2. Foreword This slideshow presents the main conclusions of the thesis related to COSO-ERM. The thesis is performed by Mounir Messaoud, a student at the Department of Computer and Systems Sciences, DSV at the Royal Institute of Technology, KTH. The thesis is performed in collaboration between DSV, SIG Security and IDC. The thesis is available for download.

    3. COSO-ERM – Conclusions of the study Still limited experiences in Sweden. Found to be a robust framework. Enhances corporate governance . COSO-ERM fulfills the needs. A framework with limited drawbacks. Automating software tools supporting the implementations of the framework will be needed.

    4. COSO-ERM - Limited experiences Recently released framework (September 2004). Few organizations started using the framework to be fulfill SOX requirements. Swedish statutory requirements has indirectly (through preparatory work) pushed organization towards the use of COSO-ERM framework. Few organizations has implemented the framework but the number will be increasing. According to the survey 27 % of the respondents were familiar with the framework while only 11 % of the respondents’ organizations have implemented the framework

    5. COSO-ERM – Robust framework A well built and a well thought through framework with a top-down approach and encompasses the entire organization. Integrates leading management with other staff. Creates a common language of risk. There are foremost positive opinions about the framework. In the survey, only the options “good” and “very good” were chosen.

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