IRM, ERM, and GRC: Is There a Difference?
Reciprocity
AUGUST 24, 2022
As a result, in 2004, the Committee of Sponsoring Organizations (COSO) issued a second framework: Enterprise Risk Management -Integrated Framework , subsequently updated in 2017. COSO’s ERM framework builds upon, and is intended to work with, the committee’s internal control framework issued in 1992 and updated in 2013.
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