In which stage of internal audit mission we should use COSO ERM?

As internal audit functions complete their risk assessment processes, they should look to the COSO ERM framework as a possible approach to complete this activity. The IIA, a member of COSO and a participant in the development of the COSO ERM framework, supports its use by internal auditors. This framework provides a benchmark with detailed guidance for internal auditors to use in the evaluation of their organization’s risk management efforts.