The ‘So What?’ Problem With Board Risk Reporting
10 modern principles for transforming risk communication from compliance exercise to strategic dialogue in uncertain times
Tag: Enterprise Risk Management (ERM)
The Committee of Sponsoring Organizations (COSO) points out that ERM, among other things is:
- An ongoing process
- Applied in strategy setting and across the enterprise
- Designed to identify potential events that, if they occur, will affect the entity and to manage risk within its risk appetite
- Provides reasonable assurance regarding the achievement of business objectives
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