[Verse 1] Two titans of risk management stand apart ISO thirty-one thousand speaks to every heart While COSO twenty-seventeen builds corporate frames One universal language, one for business games [Chorus] Three elements dancing with five components strong Principles, framework, process - ISO's song Twenty principles wrapped in COSO's embrace Different architectures, same regulatory space Principles-based versus prescriptive design Two frameworks weaving one protective line [Verse 2] ISO stays agnostic, fits nonprofits and schools COSO targets boardrooms with governance tools Risk appetite centers COSO's strategic core ISO leaves that choice for organizations to explore [Chorus] Three elements dancing with five components strong Principles, framework, process - ISO's song Twenty principles wrapped in COSO's embrace Different architectures, same regulatory space Principles-based versus prescriptive design Two frameworks weaving one protective line [Bridge] Threat becomes opportunity in both their eyes Integration with governance, continuous enterprise Marriage made in heaven when you blend their power COSO drives the strategy, ISO works each hour [Verse 3] Governance and strategy flow from COSO's blueprint Operational processes where ISO leaves its fingerprint Together they harmonize control with adaptation Complementary forces across every organization [Chorus] Three elements dancing with five components strong Principles, framework, process - ISO's song Twenty principles wrapped in COSO's embrace Different architectures, same regulatory space Principles-based versus prescriptive design Two frameworks weaving one protective line [Outro] International standard meets American precision Risk management evolved through collaborative vision
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