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  2. Committee of Sponsoring Organizations of the Treadway ...

    en.wikipedia.org/wiki/Committee_of_Sponsoring...

    COSO admits in its report that, although business risk management provides significant benefits, there are limitations. Business risk management depends on human judgment and, therefore, is susceptible to decision making. Human failures, such as simple errors or errors, can lead to inadequate risk responses.

  3. Enterprise risk management - Wikipedia

    en.wikipedia.org/wiki/Enterprise_risk_management

    The COSO "Enterprise Risk Management-Integrated Framework" published in 2004 (New edition COSO ERM 2017 is not Mentioned and the 2004 version is outdated) defines ERM as a "…process, effected by an entity's board of directors, management, and other personnel, applied in strategy setting and across the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 ...

  4. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    Internal controls help ensure that processes operate as designed and that risk responses (risk treatments) in risk management are carried out (COSO II). In addition, there needs to be in place circumstances ensuring that the aforementioned procedures will be performed as intended: right attitudes, integrity and competence, and monitoring by ...

  5. PEO Risk Management Services Explained - AOL

    www.aol.com/finance/peo-risk-management-services...

    Risk management in business is the process of identifying threats, assessing risks, and reducing impact. It includes all aspects of your company, from financial and legal to operational and market ...

  6. Control environment - Wikipedia

    en.wikipedia.org/wiki/Control_environment

    A control environment, also called "Internal control environment", is a term of financial audit, internal audit and Enterprise Risk Management.It means the overall attitude, awareness and actions of directors and management (i.e. "those charged with governance") regarding the internal control system and its importance to the entity.

  7. Risk management - Wikipedia

    en.wikipedia.org/wiki/Risk_management

    ESRM is a security program management approach that links security activities to an enterprise's mission and business goals through risk management methods. The security leader's role in ESRM is to manage risks of harm to enterprise assets in partnership with the business leaders whose assets are exposed to those risks.

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