Applicability of ERM 2017 framework in the definition of family businesses strategies and risk assessment
Beltrán Sussoni, Alexandra Luzmila
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The present study will, first of all, determine what constitutes a family business and evaluate if COSO’s new proposal is useful for this type of companies. It will review the different frameworks published by COSO, as a theoretical review and explain the need to stay current with the demands of different organization. The hypothesis is that indeed the latest framework can be applied to family businesses, considering all the its issues and be a source of guidance.