Dr. Adel is the CEO of a newly established Medical Center in Ramallah. The firm is managed by Dr. Adel and it has 8 Doctors, one HR officer, one accountant, and a receptionist. Dr. Adel has recently heard about COSO ERM, and he is willing to establish an ERM system for his Medical Center. Dr. Adel asks for your assistance with regards the ERM framework and how is looking for a detailed guidance on how the ERM system can be developed. Required: prepare report about how the ERM should be developed to assist the Medical Center in risk management.