Enterprise Risk Management — Understanding and Communicating Risk Appetite

Organizations encounter risk every day as they pursue their objectives. In conducting appropriate oversight, management and the board must deal with a fundamental question: How much risk is acceptable in pursuing these objectives? Added to this, regulators and other oversight bodies are callingfor better descriptions of organizations’ risk management processes, including oversight by the board.

Source
COSO
Length of Resource
32 pages
Author
Dr. Larry Rittenberg and Frank Martens
Date Published
Publication Type
article
Resource Type
commercial

ResourceID: 142232

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