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Home Q & A Board Other Fields Homework Help Business Accounting
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zmudasam zmudasam
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Posts: 473
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5 years ago
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.
Textbook 
Accounting Information Systems

Accounting Information Systems


Edition: 14th
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#1
5 years ago
IC is controls-based, while the ERM is risk-based.
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