This podcast reviews the results of two just-released research studies from the Committee of Sponsoring Organizations of the Treadway Commission (COSO). One, which COSO commissioned Protiviti to conduct, offers a look at where boards of directors currently stand in executing their risk oversight responsibilities. The second, conducted by the Enterprise Risk Management Initiative at North Carolina State University, assesses the current state of enterprise risk oversight and market perceptions of COSO’s ERM Framework.