Dalam COSO ERM, manajemen risiko terdiri dari 8 (delapan) komponen
yang saling terkait, yaitu (dalam Zamzami, Faiz, & Mukhlis, 2016:61-65):
- Internal Environment
- Strategic and Risk Objectives Setting
- Event Identification
- Risk Assessment
- Risk Response
- Control Activities
- Information and Communication
- Monitoring