-A set of people are responsible for delivery
-They depend on a set of assets/resources
-They perform a set of activities and/or processes
-Supported by a set of functions, etc.

Such organizational entities are dependent on each other and share a relationship that needs to be nurtured through coordination and collaboration.
Isnt' GRC about identifying such relationships to facilitate coordination & collaboration through correlation so that People can take decisions and actions to protect and enhance value?