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Author Question: The largest differences between the COSO Integrated Control (IC) framework and the COSO Enterprise ... (Read 152 times)

asmith134

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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.


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Marked as best answer by asmith134 on Apr 8, 2019

Jadwiga9

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