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COSO developed two frameworks : the COSO 2013 internal control framework and the COSO ERM framework . Why did COSO develop the ERM framework and

COSO developed two frameworks : the COSO 2013 internal control framework and the COSO ERM framework . Why did COSO develop the ERM framework and what are the differences between the two frameworks?

"Accounting information system "

"please try to give me lengthy answer and from your own understanding "

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