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ENTERPRISE RISK MANAGEMENT
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Enterprise risk management (ERM) can be viewed as a natural evolution of the
process of risk management. The Committee of Sponsoring Organizations of the
Treadway Commission (COSO) defines enterprise risk management as: “. . . 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 risk to be within its risk appetite,
to provide reasonable assurance regarding the achievement of entity objectives.”
The COSO definition is intentionally broad and deals with risks and opportunities
affecting value creation or preservation. Similarly, in this book, we take a broad
view of ERM, or what we call—a holistic approach to ERM.
NONE
ENTERPRISE RISK MANAGEMENT
Management
English
JohnWiley & Sons, Inc.
2010
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