In addition, when internal audit is involved in promoting and facilitating the implementation of ERM, there should be a plan that clearly defines at which point the organization &apos; s management will assume full responsibility.
De plus, en cas d &apos; intervention de l &apos; audit interne pour promouvoir et faciliter la gestion globale des risques, un plan devrait clairement définir à quel point l &apos; administration de l &apos; organisation en assume pleinement la responsabilité.