1) Hamdan, K. H. (2019). Applying COSO internal control framework to disaster management Evaluation according to Hyogo framework for action (HFA) in Iraq. Muthanna Journal of Administrative and Economic Sciences, 9(2), 125-152.
2) Bowling, D. M., & Rieger, L. (2005). Success factors for implementing enterprise risk management: building on the COSO framework for enterprise risk management to reduce overall risk. Bank Accounting & Finance, 18(3), 21-27.
Very little is published on use of the COSO framework for disaster management. COSO framework was built by administrators with the focus on risk in the business world. In contrast disaster management was originally developed by fire personnel in response to natural and later on man made disasters.
Both methods have significant areas overlap including but not limited to: identifying potential future risks, preparing for such events, mitigation (control measures) once an event occurs, etc. So the two articles mentioned above by Prabin Acharya are some of the few published on this topic.