ERM is still in its infancy and has some way to go in term of standardised
terminology and approach. This point was made very evident in the range of
information and research on this topic. Sources reviewed included various
specifications Ion Ihow IERM Imight Iwork I(e.g. ICOSO IFramework, IAS/NZS
4360 Standard) and this paper attempts to integrate the ideas from several
sources but frames these under the COSO approach.
Enterprise Risk Management In Financial Institutions
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