@article{cappelletti:hal-03126153, TITLE = {{COSO : du contr{\^o}le du risque financier au management des risques}}, AUTHOR = {Cappelletti, Laurent}, URL = {https://cnam.hal.science/hal-03126153}, JOURNAL = {{Revue Fran{\c c}aise de Comptabilit{\'e}}}, PUBLISHER = {{Ed. comptables-Malesherbes}}, VOLUME = {549}, YEAR = {2021}, MONTH = Jan, HAL_ID = {hal-03126153}, HAL_VERSION = {v1}, }