Your organization has implemented a robust ERM program similar to the one outlined in this chapter. The audit committee has asked you to assess the design adequacy and operating effectiveness of the program. Because the audit committee members are familiar with COSO ERM, they would like you to assess the veracity of the ERM program relative to the eight components of ERM. Based on this request, develop a list of steps you would follow to test each of the ERM components. Include at least two work