The Processes That Can be Automated and Processes that will Continue to be Manual?

As far as the COSO framework goes, we look at what used to be at the bottom most layers of the COSO framework. With the new ERM COSO framework, they flipped it so now it is sort of at the top. It is basically at that base level where you are understanding what risk is that is relevant to that organization, defining your risk , and, most importantly, making those adjustments as to whether or not you are accepting the risk as is or choosing to mitigate it that for quite a while remained in the realm of a manual process. The significant importance of subject matter experts comes into play once you get out of that definition of what are the risk of any organization, which in this case, pertains to the regulatory compliance framework with all these recent advancement in technologies Not everything from there can be automated.