Karanja, Erastus - In: International Journal of Accounting & Information Management 25 (2017) 3, pp. 274-295
Purpose There are two main industry-sanctioned enterprise risk management (ERM) models, that is, COSO and ISO 31000:2009, that firms refer to when implementing ERM programs. Taken together, the two ERM models specify that firms should implement ERM programs to meet a strategic need, improve...
