{"id":5394,"date":"2021-07-27T12:41:42","date_gmt":"2021-07-27T09:41:42","guid":{"rendered":"https:\/\/naris-prod.azurewebsites.net\/de-bio-voor-risicomanagement-binnen-overheden-copy\/"},"modified":"2025-08-08T13:45:50","modified_gmt":"2025-08-08T11:45:50","slug":"coso-erm-2017-uitleg","status":"publish","type":"post","link":"https:\/\/www.naris.com\/nl\/coso-erm-2017-uitleg\/","title":{"rendered":"COSO ERM 2017 koppelt risicomanagement aan strategie en prestatiemanagement"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5394\" class=\"elementor elementor-5394\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-966b1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"966b1f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-745d6e0b\" data-id=\"745d6e0b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4941fdeb elementor-widget elementor-widget-text-editor\" data-id=\"4941fdeb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDe Standaard Enterprise Risk Management\u202f-\u00a0Integrating\u00a0with\u00a0Strategy\u00a0and\u00a0Performance \u2013\u00a0die door COSO nieuw uitgegeven is,\u00a0heeft veel te bieden\u00a0voor jouw organisatie. De standaard geeft managers, controllers, risicomanagers en\u00a0internal\u00a0auditors nieuwe handvatten voor de inrichting van risicomanagement.\n\n<span data-contrast=\"none\">Er is immers veel veranderd in risicomanagementland sinds het oorspronkelijke COSO ERM-kader in 2004 werd ingevoerd. De wereld is sinds die tijd sterk getransformeerd. De technologische vooruitgang bracht geweldige nieuwe kansen maar ook risico\u2019s als cybercriminaliteit met zich mee. Daarnaast nam de informatiesnelheid in\u00a0een\u00a0razendsnel\u00a0tempo toe. Ketens van dienstverlening werden complexer, er ontstond versplinterde compliance \u202f<\/span><a href=\"https:\/\/robertthart.risicomanagement.nl\/2013\/12\/03\/kaplan-externe-risicos-big-bangs-en-sluipmoordenaars\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">en ga zo maar door<\/span><\/a><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{\">\u00a0<\/span>\n\n<span data-contrast=\"none\">Maar ook kreeg de COSO-kubus zelf kritiek te verduren.\u00a0Ondanks\u00a0dat de COSO-kubus een\u00a0handvat bood voor organisaties,\u00a0bleken veel\u00a0risico\u2019s niet zo geweldig gemanaged. Zo schreef\u00a0Power\u00a0een artikel \u201c<\/span><a href=\"http:\/\/www.sciencedirect.com\/science\/article\/pii\/S0361368209000580\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">risk management is\u00a0the\u00a0management of\u00a0nothing<\/span><\/a><span data-contrast=\"none\">\u201d\u00a0waarin\u00a0hij de kritiekpunten bespreekt over het model.\u00a0Tot slot ontstond er ook concurrentie door andere normen als\u202f<\/span><a href=\"https:\/\/www.iso.org\/iso-31000-risk-management.html\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\"> ISO31000<\/span><\/a><span data-contrast=\"none\">\u202f en\u00a0ISO9001.<\/span><span data-ccp-props=\"{\">\u00a0<\/span>\n<h3 class=\"has-black-color has-text-color\" style=\"font-size: 22px;\"><strong><span class=\"LineBreakBlob BlobObject DragDrop SCXW41272692 BCX0\"><span class=\"TextRun SCXW136755109 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW136755109 BCX0\" data-ccp-charstyle=\"Strong\">Koppeling met de strategie<\/span><\/span><\/span><\/strong><\/h3>\n<span class=\"TextRun SCXW124954306 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW124954306 BCX0\">Binnen deze kritiek werd de bal nadrukkelijk bij het C-level gelegd. In deze tijd van\u00a0<\/span><span class=\"SpellingError SCXW124954306 BCX0\">disruptie<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0dient het C-level namelijk te beseffen dat risico\u2019s de strategie, maar ook de prestaties van organisaties be\u00efnvloeden en dat dit onderwerp serieus genomen moet worden.<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">Zij zouden moeten erkennen dat het hier om meer gaat dan een checklist of afdeling (die makkelijk zijn te delegeren)<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">. Het gaat namelijk\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">om een \u202f<\/span><\/span><a class=\"Hyperlink SCXW124954306 BCX0\" href=\"https:\/\/robertthart.risicomanagement.nl\/2012\/04\/08\/risicocultuur-en-foutencultuur\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW124954306 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW124954306 BCX0\" data-ccp-charstyle=\"Hyperlink\">cultuur <\/span><\/span><\/a><span class=\"TextRun SCXW124954306 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW124954306 BCX0\">\u202f<\/span><span class=\"ContextualSpellingAndGrammarError SCXW124954306 BCX0\">die<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0aansluit bij de waarde<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">n<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0en\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">de\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">strategie van de organisaties.\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">O<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">ok de\u00a0<\/span><span class=\"SpellingError SCXW124954306 BCX0\">g<\/span><span class=\"SpellingError SCXW124954306 BCX0\">overnance<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0code van\u00a0<\/span><span class=\"SpellingError SCXW124954306 BCX0\">Van<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0Maanen\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">legt\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">de nadruk op de\u202f<\/span><\/span> <a class=\"Hyperlink SCXW124954306 BCX0\" href=\"https:\/\/robertthart.risicomanagement.nl\/2016\/03\/01\/monitoring-commissie-governance-concretiseert-risicomanagement\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW124954306 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW124954306 BCX0\" data-ccp-charstyle=\"Hyperlink\">risicocultuur<\/span><\/span><\/a><span class=\"TextRun SCXW124954306 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW124954306 BCX0\">.<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">De nieuwe C<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">OSO\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">gaat over strategie, effectiviteit en effici\u00ebntie van de bedrijfsprocessen en de naleving van wet- en regelgeving<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0en dat allemaal<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">r<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">isico<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">gestuurd.\u00a0<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">De nieuwe COSO biedt<\/span><span class=\"NormalTextRun SCXW124954306 BCX0\">\u00a0een kapstok voor het in kaart brengen, implementeren en verbeteren van al deze GRC-processen.<\/span><\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec44b0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec44b0b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c686058\" data-id=\"c686058\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8cc5cb4 elementor-widget elementor-widget-image\" data-id=\"8cc5cb4\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"375\" src=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/COSO2017-1024x375.png\" class=\"attachment-large size-large wp-image-5400\" alt=\"coso-2017\" srcset=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/COSO2017-1024x375.png 1024w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/COSO2017-300x110.png 300w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/COSO2017-768x282.png 768w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/COSO2017.png 1462w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ad8cb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ad8cb5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c3517f8\" data-id=\"c3517f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e02a70b elementor-widget elementor-widget-text-editor\" data-id=\"e02a70b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"has-black-color has-text-color\" style=\"font-size: 22px;\"><strong><span class=\"TextRun SCXW218188881 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW218188881 BCX0\" data-ccp-charstyle=\"Strong\">5 thema\u2019s<\/span><\/span><\/strong><\/h3><p><span class=\"TextRun SCXW165433600 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW165433600 BCX0\">Het nieuwe\u00a0<\/span><span class=\"NormalTextRun SCXW165433600 BCX0\">COSO-raamwerk<\/span><span class=\"NormalTextRun SCXW165433600 BCX0\">\u00a0legt de nadruk op de wisselwerking tussen risico, prestatie, strategie en waarde. Ze is opgebouwd uit vijf onderling verbonden thema\u2019s (uitgewerkt in principes) die essentieel zijn voor modern\u00a0<\/span><span class=\"SpellingError SCXW165433600 BCX0\">enterprise<\/span><span class=\"NormalTextRun SCXW165433600 BCX0\">\u00a0<\/span><span class=\"ContextualSpellingAndGrammarError SCXW165433600 BCX0\">risk management<\/span><span class=\"NormalTextRun SCXW165433600 BCX0\">.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2a0a729 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2a0a729\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0b9d15\" data-id=\"a0b9d15\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f6ce22 elementor-widget elementor-widget-image\" data-id=\"9f6ce22\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"353\" src=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/5-themas-1024x353.png\" class=\"attachment-large size-large wp-image-5411\" alt=\"5-themas-coso\" srcset=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/5-themas-1024x353.png 1024w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/5-themas-300x103.png 300w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/5-themas-768x265.png 768w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/5-themas.png 1386w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fb89ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fb89ce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d063e2\" data-id=\"9d063e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67ffd9e elementor-widget elementor-widget-text-editor\" data-id=\"67ffd9e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"has-black-color has-text-color\" style=\"font-size: 22px;\"><strong><span class=\"TextRun BCX0 SCXW97505749\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">2<\/span><span class=\"NormalTextRun BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">0\u00a0<\/span><span class=\"SpellingError BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">principes<\/span><span class=\"NormalTextRun BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">\u00a0<\/span><\/span><span class=\"TextRun BCX0 SCXW97505749\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"none\"><span class=\"SpellingError BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">enterpriser<\/span><span class=\"NormalTextRun BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">\u00a0<\/span><span class=\"ContextualSpellingAndGrammarError BCX0 SCXW97505749\" data-ccp-charstyle=\"Kop 2 Char\">risk management<\/span><\/span><\/strong><\/h3><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Governance en <\/span><\/b><a href=\"https:\/\/robertthart.risicomanagement.nl\/2015\/12\/18\/dinsdag-09-00-risicoanalyse-aanwezigheid-verplicht\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">cultuur<\/span><\/b><\/a><b><span data-contrast=\"none\">:<\/span><\/b><span data-contrast=\"none\">\u00a01-5 heldere taken en verantwoordelijkheden en aandacht voor cultuur, integriteit en risicobewustzijn. Hierbij reeds een\u202f<\/span><a href=\"https:\/\/robertthart.risicomanagement.nl\/2017\/11\/07\/coso-2017-5-principes-van-governance-en-cultuur\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">uitwerking van de eerste 5 principes<\/span><\/a><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Strategie en doelstelling:\u00a0<\/span><\/b><span data-contrast=\"none\">6-9 risico\u2019s meewegen in de strategische keuzes en het vaststellen van risk\u00a0appetite. Doelstellingen dienen als basis voor het identificeren, beoordelen en reageren op risico\u2019s. Hier een\u202f<\/span><a href=\"https:\/\/robertthart.risicomanagement.nl\/2018\/04\/23\/nieuwe-coso-2017-uitwerking-principes-rondom-strategie-en-doelen-bepalen\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">uitwerking van de principes<\/span><\/a><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><a href=\"https:\/\/robertthart.risicomanagement.nl\/2019\/01\/16\/coso-2017-principes-met-betrekking-tot-performance\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Prestatiemanagement<\/span><\/b><\/a><b><span data-contrast=\"none\">:\u00a0<\/span><\/b><span data-contrast=\"none\">10-14 Risico\u2019s die invloed kunnen hebben op het behalen van strategie en doelstellingen moeten worden ge\u00efdentificeerd en beoordeeld. Deze principes geven richting aan het analyse proces. Aan risico\u2019s wordt prioriteit gegeven afhankelijk van de ernst in de context van\u202f<\/span><a href=\"https:\/\/robertthart.risicomanagement.nl\/2016\/03\/31\/risicobereidheid-of-risk-appetite\/\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">risicobereidheid<\/span><\/a><span data-contrast=\"none\">. De resultaten van dit proces worden gerapporteerd en geven de focus aan voor interne\u00a0controls\u00a0en de beheersing hiervan.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><a href=\"https:\/\/robertthart.risicomanagement.nl\/2019\/11\/12\/coso-principe-15-analyse-van-veranderingen\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Review en herziening<\/span><\/b><\/a><b><span data-contrast=\"none\">:\u00a0<\/span><\/b><span data-contrast=\"none\">15-17 goed kijken en herzien of het werkt; zijn er inderdaad betere prestaties en worden risico\u2019s effici\u00ebnt gemanaged?<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><a href=\"https:\/\/robertthart.risicomanagement.nl\/2020\/01\/26\/nieuwe-blog-narisgrc-coso-erm-2017-principe-18-narisgrc\/\" target=\"_blank\" rel=\"noopener\"><b><span data-contrast=\"none\">Informatie, communicatie en rapportage<\/span><\/b><\/a><b><span data-contrast=\"none\">:<\/span><\/b><span data-contrast=\"none\">\u00a018-20 het delen van kennis intern en extern vanuit de organisatie. Dit geldt zowel top down als\u00a0bottom\u00a0up.<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/li><\/ul><h3 class=\"has-black-color has-text-color\" style=\"font-size: 22px;\"><strong><span class=\"TextRun SCXW76666084 BCX0\" lang=\"NL-NL\" xml:lang=\"NL-NL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW76666084 BCX0\" data-ccp-charstyle=\"Strong\">NARIS<\/span><span class=\"NormalTextRun SCXW76666084 BCX0\" data-ccp-charstyle=\"Strong\">\u00a0<\/span><span class=\"ContextualSpellingAndGrammarError SCXW76666084 BCX0\" data-ccp-charstyle=\"Strong\">GRC software<\/span><\/span><span class=\"EOP SCXW76666084 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/strong><\/h3><p><span data-contrast=\"auto\">Onze\u202f<\/span><a href=\"https:\/\/www.naris.com\/\"><span data-contrast=\"none\">NARIS\u00a0GRC software<\/span><\/a><span data-contrast=\"auto\">\u202fis\u00a0helemaal COSO-proof. We hebben inmiddels 300 klanten van\u00a0pensioenfondsen, overheden, transportbedrijven.\u00a0Is jouw organisatie ge\u00efnteresseerd in\u00a0de\u00a0NARIS\u00a0GRC-software? Neem dan contact met ons op voor een demo.\u00a0<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Robert \u2019t Hart, docent aan de VU en universiteit van Twente en eigenaar van\u00a0NARIS\u00a0(<\/span><a href=\"https:\/\/www.naris.com\/\"><span data-contrast=\"none\">GRC software<\/span><\/a><span data-contrast=\"auto\">\u202fen\u00a0training) .\u00a0Daarnaast auteur van\u202f<\/span><a href=\"https:\/\/www.managementboek.nl\/boek\/9789463011082\/no-risk-no-fun-robert-t-hart\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">No Risk No Fun<\/span><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>De Standaard Enterprise Risk Management\u202f-\u00a0Integrating\u00a0with\u00a0Strategy\u00a0and\u00a0Performance \u2013\u00a0die door COSO nieuw uitgegeven is,\u00a0heeft veel te bieden\u00a0voor jouw organisatie. De standaard geeft managers,&#8230;<\/p>\n","protected":false},"author":18,"featured_media":12579,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[84,4],"class_list":["post-5394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-coso","tag-risicomanagement"],"_links":{"self":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts\/5394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/comments?post=5394"}],"version-history":[{"count":33,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts\/5394\/revisions"}],"predecessor-version":[{"id":27945,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts\/5394\/revisions\/27945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/media\/12579"}],"wp:attachment":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/media?parent=5394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/categories?post=5394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/tags?post=5394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}