The effectiveness and efficiency of the implementation of the COSO framework concepts and
principles will mostly be affected by an entity's size, complexity, industry, culture, management style,
and other attributes.
The Committee discusses that because of the availability of an array of
approaches and choices, even similar organisations implement ERM differently. On pre implementation, however, Jerry Micolism emphasizes on the need to develop a company -specific
operation before diving in for a company-specific ERM program.
The effectiveness and efficiency of the implementation of the COSO framework concepts andprinciples will mostly be affected by an entity's size, complexity, industry, culture, management style,and other attributes.The Committee discusses that because of the availability of an array ofapproaches and choices, even similar organisations implement ERM differently. On pre implementation, however, Jerry Micolism emphasizes on the need to develop a company -specificoperation before diving in for a company-specific ERM program.
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