Pengenalan atas Enterprise Risk Manage Integrated Framework (ERM) dan bedanya dengan COSO framework

Intent of ERM is to achieve all goals of the internal control framework and help the organization:
Provide reasonable assurance that company objectives and goals are achieved and problems and surprises are minimized.
Achieve its financial and performance targets.
Assess risks continuously and identify steps to take and resources to allocate to overcome or mitigate risk.
Avoid adverse publicity and damage to the entity’s reputation.
Basic principles behind ERM:
Companies are formed to create value for owners.
Management must decide how much uncertainty they will accept.
Uncertainty can result in:
Risk
Opportunity