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COSO ERM Monitoring

OTHER DIMENSIONS OF COSO ERM:


ENTERPRISE RISK OBJECTIVES

Operations Risk Management Objectives


Reporting Risk Management Objectives
Legal and Regulatory Compliance Risk Objectives
ENTITY‐LEVEL RISKS

Risks Encompassing the Entire Organization


Business Unit–Level Risks
PUTTING IT ALL TOGETHER: AUDITING
RISK AND COSO ERM PROCESSES

• Process flowcharting
• Reviews of risk and control materials
• Benchmarking
• Questionnaires

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