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5.0 "A definition offered by the committee of Sponsoring Organization of the Treadway Fee (COSO) in 2004 defines ERM as a course of, effected by an entity's board of administrators, administration, and other personnel, utilized in strategy setting and across the enterprise, designed to determine potential occasions that may affect the entity, and handle danger to be with its appetite, to provide reasonable assurance regarding the achievement of entity objectives. https://www.laundrynation.com/community/profile/epqyds/"