The Largest Differences Between the COSO Integrated Control (IC)framework and the COSO

Multiple Choice

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

A) IC is controls-based,while the ERM is risk-based.
B) IC is risk-based,while ERM is controls-based.
C) IC is required,while ERM is optional.
D) IC is more applicable to international accounting standards,while ERM is more applicable to generally accepted accounting principles.