The largest difference between the COSO Internal Control $($IC$)$ Integrated framework and the

COSO Enterprise Risk Management $($ERM$)$ framework is

IC is risk$-$based, while ERM is controls$-$based,

IC is more applicable to international accounting standards, while ERM is more applicable to generally

accepted accounting principles.

IC is required, while ERM is optional.

IC is controls$-$based, while the ERM is risk$-$based.