[Verse 1] When uncertainty threatens the corporate ground COSO ERM keeps your business sound Eight components working as one design Strategy and objectives perfectly aligned From governance down to information flow Risk and control activities help you grow [Chorus] Strategy, Objective, Event, Assessment Response, Control, Information, Monitoring segment Eight pillars strong, COSO ERM Appetite set high or low, let the framework show Board oversight from top to toe Enterprise risk is how we grow [Verse 2] Risk appetite is the hunger you choose How much uncertainty are you willing to use Tolerance levels draw the line so clear Between acceptable risk and what you fear Board sets the tone from the very start Enterprise-wide becomes an art [Chorus] Strategy, Objective, Event, Assessment Response, Control, Information, Monitoring segment Eight pillars strong, COSO ERM Appetite set high or low, let the framework show Board oversight from top to toe Enterprise risk is how we grow [Bridge] Governance starts at the board level high Directors asking when and why Risk committee watches every door Aggregate view across each floor From silos broken to integrated sight ERM brings risks into the light [Verse 3] Monitoring keeps the process alive Assessment helps the business thrive Response options: accept, avoid, reduce, share Control activities show you care Information flows both up and down The best-managed risks wear the crown [Chorus] Strategy, Objective, Event, Assessment Response, Control, Information, Monitoring segment Eight pillars strong, COSO ERM Appetite set high or low, let the framework show Board oversight from top to toe Enterprise risk is how we grow [Outro] CPA knowledge in your hands Enterprise risk across all lands COSO framework leads the way Risk management every day
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