This paper examines the relationship of Enterprise Risk Management (ERM) implementation to firm performance. the mediating role of strategic agility and moderating role of quality of internal audit function in this relationship among Malaysian public listed companies (PLCs). ERM implementation was conceptualized with the elements in COSO (2004) ERM Integrated Framework. and firm perfo... https://parisnaturalfoodes.shop/product-category/complx5-grape/