Please refer to the link provided: https://www.researchgate.net/publication/279532652_Turnaround_and_Down_with_Richard_Brown_EDS_1999-2003

Use COSO's eight ERM componentsInternal Environment, Objective Setting, Event Identification, Risk Assessment, Risk Response, Control Activities, Information and Communication, and Monitoringto evaluate EDS' risk management processes under Brown. Use Simons' risk calculator to help assess EDS' Internal Environment and Simons' Levers of control when discussing Control Activities.