Question: The largest differences between the COSO Integrated Control ( IC ) framework and the COSO Enterprise Risk Management ( ERM ) framework is IC is

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.
 The largest differences between the COSO Integrated Control (IC) framework and

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