This is the fifth episode in a special series devoted to the launch of the 2017 COSO ERM Framework, entitled Enterprise Risk Management ̶ Integrating with Strategy and Performance. This episode examines risk from the perspective of the internal auditor from internal controls and risk identification to strategy and culture. For further information please contact: Stephen Zawoyski - [email protected], Frank Martens - [email protected], Helene Katz - [email protected]