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documento CoSo ERM

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Edizione italiana a cura di<br />

Associazione Italiana Internal Auditors<br />

e<br />

LA GESTIONE<br />

DEL RISCHIO AZIENDALE<br />

<strong>ERM</strong> - Enterprise Risk Management:<br />

un modello di riferimento<br />

e alcune tecniche applicative<br />

CoSO<br />

Committee of Sponsoring Organizations<br />

of the Treadway Commission

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