Notwithstanding the challenges of introducing it, because ERM seeks to assist the
fulfilment of strategic objectives it aligns the interests of the risk manager with those of the entity as a broader whole. In principle at least, therefore, it should be possible to incorporate ERM into existing control and performance management systems. The integration may raise issues of professional rivalry between parties such as internal auditors and risk managers, but there is no obvious intrinsic conflict between the aims of ERM and any other control system.