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Risk management     Print

A process to identify, assess, manage, and control potential events or situations, to provide reasonable assurance regarding the achievement of the organization’s objectives.
The culture, processes and structure that are directed toward realising potential opportunities whilst managing adverse effects. Source: COSO Enterprise Risk Management (ERM)

A process, effected by an entity's board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives. Source: AS/NZS 4360 Risk management standard

See the risk management standards:


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