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Title: The largest differences between the COSO Integrated Control (IC) framework and the COSO Enterprise ... Post by: zmudasam on Apr 8, 2019 The largest differences between the COSO Integrated Control (IC) framework and the COSO Enterprise Risk Management (ERM) framework is
• IC is controls-based, while the ERM is risk-based. • IC is risk-based, while ERM is controls-based. • IC is required, while ERM is optional. • IC is more applicable to international accounting standards, while ERM is more applicable to generally accepted accounting principles. Title: The largest differences between the COSO Integrated Control (IC) framework and the COSO Enterprise ... Post by: Jennyyy on Apr 8, 2019 IC is controls-based, while the ERM is risk-based.
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