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    Exam 6: Introduction to Internal Control Systems and Risk Management
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    The 2004 COSO ERM Report Differs from the 2017 COSO
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The 2004 COSO ERM Report Differs from the 2017 COSO

Question 5

Question 5

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The 2004 COSO ERM Report differs from the 2017 COSO ERM Report, in that the former adopted a components- and principles-based approach to risk management.

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