[Verse 1] Back in '04 they built a cube with eight compartments neat But 2017 came around, demanding something complete The old event-then-response was linear and slow Now integration weaves throughout where strategy winds blow [Chorus] Five components in a ribbon, twenty principles aligned Strategy and Performance, risk and value intertwined Not compliance layered over, but embedded in the core COSO seventeen rebuilt the house from ceiling to the floor [Verse 2] Culture climbs to center stage, governance takes the wheel Board oversight amplifies what leadership can feel Risk appetite now drives the choice of strategic direction No more afterthought assessment, it's upfront selection [Chorus] Five components in a ribbon, twenty principles aligned Strategy and Performance, risk and value intertwined Not compliance layered over, but embedded in the core COSO seventeen rebuilt the house from ceiling to the floor [Bridge] Portfolio perspective spans the enterprise complete Disruption's not exception, it's the rhythm that we beat Value creation replaces the protection-only view Iterative and continuous, making old frameworks new [Verse 3] Volatility's acknowledged as structural, not rare Pace of change accelerates beyond what cubes can bear Strategy lifecycle ribbon bends where business flows From governance to performance, that's how modern risk grows [Final Chorus] Five components in a ribbon, twenty principles aligned Strategy and Performance, risk and value intertwined Decoupled from internal control, it stands on its own Enterprise risk management finds its strategic throne [Outro] From cube to ribbon transformation Risk becomes strategic foundation
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