Discuss the focus areas and the relationship between internal controls systems (ICS) and Enterprise Risk Management (ERM) and the application of continuous monitoring (CM) tools to improving these key risk and control systems. a. List and define the 4 key focus areas of ICS and ERM? b. Which of the four areas account for the greatest value loss in organizations and why? c. Define the relationship between ICS and ERM in addressing risk in an organization? d. Discuss the role of Sarbanes Oxley in internal control systems and the top down approach? e. Discuss how CA / CM tools could be used to identify, mitigate and measure risk in an organization?