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COSO has no risk response?

Forums › ACCA Forums › General ACCA Forums › COSO has no risk response?

  • This topic has 2 replies, 2 voices, and was last updated 11 years ago by js142004.
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  • September 28, 2014 at 9:42 pm #202075
    js142004
    Member
    • Topics: 10
    • Replies: 12
    • ☆

    In the COSO framework there isnt any risk response but only risk assessment.(which i believe it includes risk identification and categorisation). In the ERM framework there is a risk response where TARA is used. How can a company use the COSO if measures are not taken to tackle risks? Or is risk response part of risk assessment? IM CONFUSED

    September 28, 2014 at 10:07 pm #202078
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23334
    • ☆☆☆☆☆

    Risk response is part of risk assessment

    September 28, 2014 at 10:53 pm #202079
    js142004
    Member
    • Topics: 10
    • Replies: 12
    • ☆

    thanks Mike, but why in the ERM is included separately?

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