Sobel (2018), which one of the following is not recommended as a step in the process of implementing the new ERM Framework?

Link and compare the features and components of a former (existing) risk management framework to the new ERM Framework.

Ignore any gaps that may exist between the new ERM Framework and any previously existing internal control/risk management systems.

Prioritize gaps based on their importance.

Determine what steps, resources, target dates, and milestones will be needed to adopt the new ERM Framework.