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Applying COSO’sEnterprise Risk Management — Integrated FrameworkSeptember 29, 2004 Today’s organizations are concerned about:Risk ManagementGovernanceControlAssurance (and Consulting) ERM Defined:“… a process, effected by an entitys board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives.〞Source: COSO Enterprise Risk Management – Integrated Framework.