[Verse 1] Picture frameworks like two telescopes aligned COSO Twenty-thirteen keeps operations refined Controls ensure your numbers tell the truth While compliance shields you from regulatory sleuth But something bigger lurks beyond that narrow view Strategy selection needs a broader breakthrough [Chorus] Internal Control's the subset in the game ERM's the bigger picture, not the same IC watches operations, reporting, laws ERM scans horizons, spots the market's flaws Complement not replace, they work as one Strong controls mean nothing if your strategy's undone [Verse 2] You can audit every transaction to perfection Pass compliance tests with flawless introspection Yet still collapse when markets shift direction Miss the warning signs of customer defection ERM encompasses those operational concerns Plus strategic choices where the future turns [Chorus] Internal Control's the subset in the game ERM's the bigger picture, not the same IC watches operations, reporting, laws ERM scans horizons, spots the market's flaws Complement not replace, they work as one Strong controls mean nothing if your strategy's undone [Bridge] Business objectives need viability checks Entity-level risks across your portfolio's specs Market misjudgments can torpedo your plans Adaptation failures slip right through your hands Robust ERM depends on IC's foundation Execution needs that control validation [Verse 3] Practitioners master both frameworks' interaction Understanding where each claims jurisdiction Twenty-seventeen builds upon thirteen's base Expands the scope without erasing IC's place Flawed strategies kill companies with perfect books ERM catches dangers that IC overlooks [Chorus] Internal Control's the subset in the game ERM's the bigger picture, not the same IC watches operations, reporting, laws ERM scans horizons, spots the market's flaws Complement not replace, they work as one Strong controls mean nothing if your strategy's undone [Outro] Two frameworks dancing in strategic harmony Control the present, scan for what will be
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