1098:." The related commentary continues: "While it is the job of the CEO and senior management to assess and manage the company’s exposure to risk, the audit committee must discuss guidelines and policies to govern the process by which this is handled. The audit committee should discuss the company’s major financial risk exposures and the steps management has taken to monitor and control such exposures. The audit committee is not required to be the sole body responsible for risk assessment and management, but, as stated above, the committee must discuss guidelines and policies to govern the process by which risk assessment and management is undertaken. Many companies, particularly financial companies, manage and assess their risk through mechanisms other than the audit committee. The processes these companies have in place should be reviewed in a general manner by the audit committee, but they need not be replaced by the audit committee."
1136:, increasingly foresee significant penalties for failure to maintain adequate protection of individuals' personal data such as names, e-mail addresses and personal financial information, or alert affected individuals when data privacy is breached. The EU regulation requires any organization--including organizations located outside the EU--to appoint a Data Protection Officer reporting to the highest management level if they handle the personal data of anyone living in the EU.
49:, which typically involves identifying particular events or circumstances relevant to the organization's objectives (threats and opportunities), assessing them in terms of likelihood and magnitude of impact, determining a response strategy, and monitoring process. By identifying and proactively addressing risks and opportunities, business enterprises protect and create value for their stakeholders, including owners, employees, customers, regulators, and society overall.
210:"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Management-Integrated Framework" published in 2004 (New edition COSO ERM 2017 is not Mentioned and the 2004 version is outdated) defines ERM as a "…process, effected by an entity's board of directors, management, and other personnel, applied in strategy setting and across the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 potential events that may affect the entity, and manage risk to be within its
437:
117:(CAS) defined ERM as the discipline by which an organization in any industry assesses, controls, exploits, finances, and monitors risks from all sources for the purpose of increasing the organization's short- and long-term value to its stakeholders." The CAS conceptualized ERM as proceeding across the two dimensions of
287:
is an
International Standard for Risk Management which was published on 13 November 2009, and updated in 2018. An accompanying standard, ISO 31010 - Risk Assessment Techniques, soon followed publication (December 1, 2009) together with the updated Risk Management vocabulary ISO Guide 73. The standard
1115:
International
Finance Corporation Performance Standards focus on the management of Health, Safety, Environmental and Social risks and impacts. The third edition was published on January 1, 2012 after a two-year negotiation process with the private sector, governments and civil society organizations.
68:. ERM is evolving to address the needs of various stakeholders, who want to understand the broad spectrum of risks facing complex organizations to ensure they are appropriately managed. Regulators and debt rating agencies have increased their scrutiny on the risk management processes of companies.
1173:
It takes approximately three to four years to complete the CERA curriculum which combines basic actuarial science, ERM principles and a course on professionalism. To earn the CERA credential, candidates must take five exams, fulfill an educational experience requirement, complete one online course,
1156:
The CAS has specific stated ERM goals, including being "a leading supplier internationally of educational materials relating to
Enterprise Risk Management (ERM) in the property casualty insurance arena," and has sponsored research, development, and training of casualty actuaries in that regard. The
1021:
Internal auditors typically perform an annual risk assessment of the enterprise, to develop a plan of audit engagements for the upcoming year. This plan is updated at various frequencies in practice. This typically involves review of the various risk assessments performed by the enterprise (e.g.,
1106:
Standard & Poor's (S&P), the debt rating agency, plans to include a series of questions about risk management in its company evaluation process. This will rollout to financial companies in 2007. The results of this inquiry is one of the many factors considered in debt rating, which has a
1169:
developed the
Chartered Enterprise Risk Analyst (CERA) credential in response to the growing field of enterprise risk management. This is the first new professional credential to be introduced by the SOA since 1949. A CERA studies to focus on how various risks, including operational, investment,
1034:
The risk management processes of corporations worldwide are under increasing regulatory and private scrutiny. Risk is an essential part of any business. Properly managed, it drives growth and opportunity. Executives struggle with business pressures that may be partly or completely beyond their
1017:
play an important role in evaluating the risk-management processes of an organization and advocating their continued improvement. However, to preserve its organizational independence and objective judgment, Internal Audit professional standards indicate the function should not take any direct
301:
Organizations by nature manage risks and have a variety of existing departments or functions ("risk functions") that identify and manage particular risks. However, each risk function varies in capability and how it coordinates with other risk functions. A central goal and challenge of ERM is
1107:
corresponding impact on the interest rates lenders charge companies for loans or bonds. On May 7, 2008, S&P also announced that it would begin including an ERM assessment in its ratings for non-financial companies starting in 2009, with initial comments in its reports during Q4 2008.
104:
Monitoring is typically performed by management as part of its internal control activities, such as review of analytical reports or management committee meetings with relevant experts, to understand how the risk response strategy is working and whether the objectives are being achieved.
1153:(CAS) issued its overview of ERM. This paper laid out the evolution, rationale, definitions, and frameworks for ERM from the casualty actuarial perspective, and also included a vocabulary, conceptual and technical foundations, actual practice and applications, and case studies.
1385:
The whole point of enterprise risk management is not to create another layer of bureaucracy, but rather to have your chief risk officer facilitate the conversations and then the discussions about priorities – what are the really big risks we've got to grapple
1170:
strategic, and reputational combine to affect organizations. CERAs work in environments beyond insurance, reinsurance and the consulting markets, including broader financial services, energy, transportation, media, technology, manufacturing and healthcare.
79:
There are various important ERM frameworks, each of which describes an approach for identifying, analyzing, responding to, and monitoring risks and opportunities, within the internal and external environment facing the enterprise. Management selects a
1157:
CAS has refrained from issuing its own credential; instead, in 2007, the CAS Board decided that the CAS should participate in the initiative to develop a global ERM designation, and make a final decision at some later date.
1026:), consideration of prior audits, and interviews with a variety of senior management. It is designed for identifying audit projects, not to identify, prioritize, and manage risks directly for the enterprise.
1077:
risk assessment. Fraud risk assessments typically involve identifying scenarios of potential (or experienced) fraud, related exposure to the organization, related controls, and any action taken as a result.
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1558:
1224:
1055:
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This includes the aggregation of all risk distributions, reflecting correlations and portfolio effects, and the formulation of the results in terms of impact on the organization's key performance metrics.
302:
improving this capability and coordination, while integrating the output to provide a unified picture of risk for stakeholders and improving the organization's ability to manage the risks effectively.
167:
This includes the documentation of the material threats to the organization's achievement of its objectives and the representation of areas that the organization may exploit for competitive advantage.
71:
According to Thomas
Stanton of Johns Hopkins University, the point of enterprise risk management is not to create more bureaucracy, but to facilitate discussion on what the really big risks are.
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but in 2009 the CERA designation became a global specialized professional credential, awarded and regulated by multiple actuarial bodies; for example
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This includes an understanding of the current conditions in which the organization operates on an internal, external and risk management context.
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of 2002 required U.S. publicly traded corporations to utilize a control framework in their internal control assessments. Many opted for the
1000:
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555:
452:
1747:
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Accounting / Financial compliance - directs the
Sarbanes–Oxley Section 302 and 404 assessment, which identifies financial reporting risks
706:
696:
462:
1342:
1338:
1191:
1133:
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758:
61:
1954:
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This includes the continual measurement and monitoring of the risk environment and the performance of the risk management strategies.
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Treasury - ensures cash is sufficient to meet business needs, while managing risk related to commodity pricing or foreign exchange
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Strategic planning - identifies external threats and competitive opportunities, along with strategic initiatives to address them
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This includes the determination of the contribution of each risk to the aggregate risk profile, and appropriate prioritization.
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Customer service - ensures customer complaints are handled promptly and root causes are reported to operations for resolution
2109:
1714:
2110:
Airmic / Alarm / IRM (2010) "A structured approach to
Enterprise Risk Management (ERM) and the requirements of ISO 31000"
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173:
This includes the calibration and, if possible, creation of probability distributions of outcomes for each material risk.
3365:
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Various consulting firms offer suggestions for how to implement an ERM program. Common topics and challenges include:
3161:
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Fundamentals of risk management : understanding, evaluating and implementing effective enterprise risk management
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Corporate
Security - identifies, evaluates, and mitigates risks posed by physical and information security threats
338:
Operations management - ensures the business runs day-to-day and that related barriers are surfaced for resolution
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3223:
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2159:
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1309:
1239:
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responsibility for making risk management decisions for the enterprise or managing the risk-management function.
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3209:
3172:
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2466:
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2393:
2132:
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Internal audit - evaluates the effectiveness of each of the above risk functions and recommends improvements
217:
The COSO ERM Framework has eight components and four objectives categories. It is an expansion of the COSO
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1695:
1051:
926:
861:
436:
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Developing a technical ERM framework that enables secure participation by 3rd parties and remote employees.
310:
The primary risk functions in large corporations that may participate in an ERM program typically include:
57:
3452:
3442:
2441:
1304:
585:
317:
Marketing - understands the target customer to ensure product/service alignment with customer requirements
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set out eight principles based around the central purpose, which is the creation and protection of value.
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1036:
911:
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515:
457:
144:
Customer satisfaction, Product failure, Integrity, Reputational risk; Internal
Poaching; Knowledge drain
404:
Ensuring efficient risk coverage by internal auditors, consulting teams, and other evaluating entities.
326:
Law
Department - manages litigation and analyzes emerging legal trends that may impact the organization
1655:
52:
ERM can also be described as a risk-based approach to managing an enterprise, integrating concepts of
45:
and seize opportunities related to the achievement of their objectives. ERM provides a framework for
3327:
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immediate control, such as distressed financial markets; mergers, acquisitions and restructurings;
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Compliance & Ethics - monitors compliance with code of conduct and directs fraud investigations
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Framework, which includes a risk assessment element. In addition, new guidance issued by the
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This includes the development of strategies for controlling and exploiting the various risks.
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requires the Audit Committees of its listed companies to "discuss policies with respect to
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Implementing a risk-ranking methodology to prioritize risks within and across functions.
341:
Credit - ensures any credit provided to customers is appropriate to their ability to pay
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221:-Integrated Framework published in 1992 and amended in 1994. The eight components are:
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370:
211:
2019:
94:
Alternative Actions: deciding and considering other feasible steps to minimize risks
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2700:
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891:
630:
214:, to provide reasonable assurance regarding the achievement of entity objectives."
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Operational Quality Assurance - verifies operational output is within tolerances
1838:
91:
Reduction: taking action to reduce the likelihood or impact related to the risk
3528:
2998:
2983:
2923:
2348:
2328:
2242:
2238:
2098:
1677:
1628:
1376:
881:
565:
428:
2114:
Hopkin, Paul "Fundamentals of Risk Management 2nd Edition" Kogan-Page (2012)
97:
Share or Insure: transferring or sharing a portion of the risk, to finance it
3506:
3337:
3262:
3233:
2695:
1901:
1249:
1229:
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284:
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257:- high-level goals, aligned with and supporting the organization's mission
250:
The four objectives categories - additional components highlighted - are:
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2044:
1989:
38:
2911:
2608:
1933:
1289:
664:
644:
550:
1552:"Enterprise Risk Management — Integrated Framework: Executive Summary"
395:
Developing action plans to ensure the risks are appropriately managed.
329:
Insurance - ensures the proper insurance coverage for the organization
3072:
2675:
1209:
1117:
810:
485:
1039:
change; geopolitical instabilities; and the rising price of energy.
2799:
1120:
Banks, a consortium of over 118 commercial banks in 37 countries.
1074:
833:
615:
480:
2690:
1559:
Committee of Sponsoring Organizations of the Treadway Commission
1225:
Committee of Sponsoring Organizations of the Treadway Commission
620:
2803:
2128:
84:
for specific risks identified and analyzed, which may include:
392:
Demonstrating the cost-benefit of the risk management effort.
386:(CRO) to coordinate certain activities of the risk functions.
41:
includes the methods and processes used by organizations to
398:
Developing consolidated reporting for various stakeholders.
376:
Identifying and describing the risks in a "risk inventory".
389:
Establishing ownership for particular risks and responses.
100:
Accept: no action is taken, due to a cost/benefit decision
1149:
In 2003, the Enterprise Risk Management Committee of the
401:
Monitoring the results of actions taken to mitigate risk.
280:
ISO 31000: the new International Risk Management Standard
138:
Pricing risk, Asset risk, Currency risk, Liquidity risk
132:
Liability torts, Property damage, Natural catastrophe
88:
Avoidance: exiting the activities giving rise to risk
1174:
and attend one in-person course on professionalism.
269:- reliability of operational and financial reporting
3499:
3293:
3100:
3065:
2844:
2837:
2531:
2392:
2357:
2309:
2221:
2173:
2166:
1955:"Executive Summary: CAS Board of Directors Meeting"
1396:
1394:
1832:
1830:
1811:"FERMA ECIIA Cyber Risk Governance Report | Ferma"
1240:Financial risk management § Corporate finance
1837:Enterprise Risk Management Committee (May 2003).
1501:Enterprise Risk Management Committee (May 2003).
1451:Enterprise Risk Management Committee (May 2003).
1401:Enterprise Risk Management Committee (May 2003).
1073:and included a specific requirement to perform a
275:- compliance with applicable laws and regulations
366:Establishing a common risk language or glossary.
1022:strategic plans, competitive benchmarking, and
150:Competition, Social trend, Capital availability
2815:
2140:
1745:S&P Ratings - Treasury & Risk Article
1295:ISA 400 Risk Assessments and Internal Control
1013:In addition to information technology audit,
994:
8:
3355:Hazard analysis and critical control points
702:International Financial Reporting Standards
2841:
2822:
2808:
2800:
2170:
2147:
2133:
2125:
1641:: CS1 maint: location missing publisher (
1001:
987:
415:
263:- effective and efficient use of resources
1613:. Clive Thompson (6th ed.). London.
1067:Public Company Accounting Oversight Board
3328:Structured or semi-structured interviews
2014:
2012:
2010:
1839:"Overview of Enterprise Risk Management"
1503:"Overview of Enterprise Risk Management"
1453:"Overview of Enterprise Risk Management"
1403:"Overview of Enterprise Risk Management"
1182:Initially all CERAs were members of the
1367:
427:
373:(i.e., risks it will and will not take)
363:Identifying executive sponsors for ERM.
355:Common challenges in ERM implementation
1868:
1857:
1763:S&P ERM for Financial Institutions
1634:
1589:
1578:
1533:
1522:
1483:
1472:
1433:
1422:
1069:in 2007 placed increasing scrutiny on
154:The risk management process involves:
1926:"Enterprise Risk Management Web Site"
692:Generally-accepted auditing standards
382:Establishing a risk committee and/or
125:The risk types and examples include:
7:
109:Casualty Actuarial Society framework
2072:. CERA Global. 2009. Archived from
707:International Standards on Auditing
3458:Bayesian statistics and Bayes nets
1343:Institute and Faculty of Actuaries
1255:Market risk and strategic planning
1192:Institute and Faculty of Actuaries
1134:General Data Protection Regulation
1063:Securities and Exchange Commission
25:
3387:Failure mode and effects analysis
1894:CAS Centennial Goal and SAM Goals
1349:Chartered Enterprise Risk Analyst
1339:Chartered Enterprise Risk Actuary
1188:Chartered Enterprise Risk Actuary
764:Notes to the financial statements
3490:Multi-criteria decision analysis
3438:Reliability centered maintenance
2422:Conditional Value-at-Risk (CVaR)
1715:"NYSE Listing Standards Part 7d"
1678:Role of Internal Auditing in ERM
1561:. September 2004. Archived from
1300:SOX 404 top-down risk assessment
1128:Data privacy rules, such as the
1024:SOX 404 top-down risk assessment
712:Management Accounting Principles
435:
2097:Thomas Stanton (Feb 18, 2017).
1964:. June 17, 2007. Archived from
1375:Thomas Stanton (Feb 18, 2017).
1275:Risk adjusted return on capital
1082:NYSE corporate governance rules
1043:Sarbanes–Oxley Act requirements
3406:Cause and consequence analysis
3280:Occupational safety and health
3188:Identity and access management
2741:Strategic financial management
2544:Asset and liability management
1667:ERM Frequently Asked Questions
1322:for cyber security investments
1245:Information Quality Management
1116:They have been adopted by the
1102:ERM and corporate debt ratings
27:Business methods and processes
1:
687:Generally-accepted principles
243:Information and Communication
183:Assessing/Prioritizing Risks:
3582:Information technology audit
3366:Structured What If Technique
3349:Hazard and operability study
3205:Business continuity planning
2099:"Enterprise Risk Management"
1900:. March 2008. Archived from
1696:PCAOB Auditing Standard No 5
1377:"Enterprise Risk Management"
1333:Institute of Risk Management
171:Analyzing/Quantifying Risks:
3343:Preliminary hazard analysis
3162:Operational risk management
2319:Operational risk management
1329:Certified Risk Professional
1260:Operational risk management
292:Implementing an ERM program
3603:
3427:Human reliability analysis
3111:Enterprise risk management
2491:Proportional hazards model
2442:Interest rate immunization
1962:Casualty Actuarial Society
1930:Casualty Actuarial Society
1898:Casualty Actuarial Society
1846:Casualty Actuarial Society
1510:Casualty Actuarial Society
1460:Casualty Actuarial Society
1410:Casualty Actuarial Society
1151:Casualty Actuarial Society
1145:Casualty Actuarial Society
189:Treating/Exploiting Risks:
123:risk management processes.
115:Casualty Actuarial Society
31:Enterprise risk management
18:Enterprise Risk Management
3416:Layer protection analysis
3411:Cause-and-effect analysis
3218:Financial risk management
2955:Vulnerability (computing)
2774:
2160:financial risk management
1656:ERM Implementation Advice
1310:Total Security Management
1111:IFC Performance Standards
556:Constant purchasing power
453:Constant purchasing power
195:Monitoring and Reviewing:
3377:Business impact analysis
3193:Vulnerability management
3139:Personal risk management
2938:Global catastrophic risk
2437:First-hitting-time model
2402:Arbitrage pricing theory
1797:"Performance Standard 1"
1785:S&P ERM Announcement
1071:top-down risk assessment
887:Accounting organizations
875:People and organizations
369:Describing the entity's
3258:Precautionary principle
3210:Disaster risk reduction
2746:Stress test (financial)
2452:Modern portfolio theory
1315:Web Presence Management
1088:New York Stock Exchange
635:Amortization (business)
297:Goals of an ERM program
3453:Monte Carlo simulation
3443:Sneak circuit analysis
2838:Risk type & source
1932:. 2008. Archived from
1867:Cite journal requires
1588:Cite journal requires
1532:Cite journal requires
1482:Cite journal requires
1432:Cite journal requires
1305:Three lines of defence
306:Typical risk functions
82:risk response strategy
75:ERM frameworks defined
3478:Cost/benefit analysis
3122:Regulatory compliance
2784:Investment management
2686:Investment management
2412:Replicating portfolio
2188:Sovereign credit risk
1990:"Credential Overview"
1607:Hopkin, Paul (2022).
1285:Risk management tools
1037:disruptive technology
1030:Current issues in ERM
759:Management discussion
159:Establishing Context:
3241:Strategic management
3117:Corporate governance
2895:Anthropogenic hazard
2789:Mathematical finance
2721:Risk-return spectrum
2711:Mathematical finance
2666:Fundamental analysis
2599:Exchange traded fund
2183:Consumer credit risk
2049:Society of Actuaries
2024:Society of Actuaries
1994:Society of Actuaries
1353:Society of Actuaries
1184:Society of Actuaries
1167:Society of Actuaries
1161:Society of Actuaries
726:Financial statements
679:Accounting standards
231:Event Identification
225:Internal Environment
3401:Event tree analysis
3396:Fault tree analysis
3382:Root cause analysis
3361:Toxicity assessment
3303:Exposure assessment
3273:Disaster management
3200:Incident management
3183:Security management
2876:Psychosocial hazard
2859:Reputational damage
2779:Financial economics
2736:Statistical finance
2502:Value-at-Risk (VaR)
2407:Black–Scholes model
2247:Holding period risk
952:Earnings management
922:Positive accounting
796:Double-entry system
786:Bank reconciliation
591:Revenue recognition
412:Internal audit role
267:Financial Reporting
3483:Risk–benefit ratio
3285:Swiss cheese model
3246:Risk communication
3154:Disease management
3028:Exchange rate risk
3023:Interest rate risk
2756:Structured product
2751:Structured finance
2731:Speculative attack
2417:Cash flow matching
2380:Non-financial risk
2277:Interest rate risk
2203:Concentration risk
1750:2007-09-28 at the
1701:2007-06-27 at the
1683:2013-09-05 at the
1140:Actuarial response
1118:Equator Principles
1052:Sarbanes–Oxley Act
927:Sarbanes–Oxley Act
862:Sarbanes–Oxley Act
791:Debits and credits
626:Cost of goods sold
581:Matching principle
384:chief risk officer
240:Control Activities
202:COSO ERM framework
177:Integrating Risks:
165:Identifying Risks:
66:strategic planning
58:Sarbanes–Oxley Act
3572:Actuarial science
3559:
3558:
3372:Scenario analysis
3313:Scenario planning
3268:Crisis management
3149:Stress management
3096:
3095:
2989:Reputational risk
2797:
2796:
2569:Corporate finance
2564:Capital structure
2518:Cash flow at risk
2514:Liquidity at risk
2487:Survival analysis
2388:
2387:
2334:Reputational risk
2208:Credit derivative
2120:978-0-7494-6539-1
2070:"The CERA Treaty"
2020:"CERA Fast Facts"
1620:978-1-3986-0286-1
1320:Gordon–Loeb model
1205:Actuarial science
1015:internal auditors
1011:
1010:
972:Two sets of books
967:Off-balance-sheet
609:Selected accounts
546:Accounting period
228:Objective Setting
16:(Redirected from
3594:
3551:Opportunity cost
3500:Related concepts
3433:Bow tie analysis
3318:Contingency plan
3144:Health insurance
3132:Internal control
2973:Operational risk
2888:Natural disaster
2842:
2824:
2817:
2810:
2801:
2671:Growth investing
2589:Enterprise value
2539:Asset allocation
2522:Earnings at risk
2504:and extensions (
2447:Market portfolio
2311:Operational risk
2296:Refinancing risk
2171:
2149:
2142:
2135:
2126:
2106:
2085:
2084:
2082:
2081:
2066:
2060:
2059:
2057:
2056:
2041:
2035:
2034:
2032:
2031:
2016:
2005:
2004:
2002:
2001:
1986:
1980:
1979:
1977:
1976:
1971:on June 27, 2010
1970:
1959:
1951:
1945:
1944:
1942:
1941:
1922:
1916:
1915:
1913:
1912:
1906:
1891:
1883:
1877:
1876:
1870:
1865:
1863:
1855:
1853:
1852:
1843:
1834:
1825:
1824:
1822:
1821:
1807:
1801:
1800:
1793:
1787:
1782:
1776:
1774:S&P ERM FAQs
1771:
1765:
1760:
1754:
1742:
1736:
1735:
1733:
1732:
1726:
1720:. Archived from
1719:
1711:
1705:
1693:
1687:
1675:
1669:
1664:
1658:
1653:
1647:
1646:
1640:
1632:
1604:
1598:
1597:
1591:
1586:
1584:
1576:
1574:
1573:
1567:
1556:
1548:
1542:
1541:
1535:
1530:
1528:
1520:
1518:
1517:
1507:
1498:
1492:
1491:
1485:
1480:
1478:
1470:
1468:
1467:
1457:
1448:
1442:
1441:
1435:
1430:
1428:
1420:
1418:
1417:
1407:
1398:
1389:
1388:
1372:
1325:Certifications:
1059:Internal Control
1003:
996:
989:
439:
416:
219:Internal Control
141:Operational risk
54:internal control
21:
3602:
3601:
3597:
3596:
3595:
3593:
3592:
3591:
3562:
3561:
3560:
3555:
3539:Problem solving
3495:
3448:Markov analysis
3308:Hazard analysis
3295:Risk assessment
3289:
3224:Diversification
3102:Countermeasures
3092:
3061:
2907:Technology risk
2833:
2831:Risk management
2828:
2798:
2793:
2770:
2706:Systematic risk
2604:Expected return
2584:Economic bubble
2579:Diversification
2574:Cost of capital
2527:
2384:
2353:
2305:
2287:Volatility risk
2251:Price area risk
2217:
2193:Settlement risk
2162:
2153:
2096:
2093:
2088:
2079:
2077:
2068:
2067:
2063:
2054:
2052:
2043:
2042:
2038:
2029:
2027:
2018:
2017:
2008:
1999:
1997:
1988:
1987:
1983:
1974:
1972:
1968:
1957:
1953:
1952:
1948:
1939:
1937:
1924:
1923:
1919:
1910:
1908:
1904:
1889:
1887:"ERM SAM Goals"
1885:
1884:
1880:
1866:
1856:
1850:
1848:
1841:
1836:
1835:
1828:
1819:
1817:
1809:
1808:
1804:
1795:
1794:
1790:
1783:
1779:
1772:
1768:
1761:
1757:
1752:Wayback Machine
1743:
1739:
1730:
1728:
1724:
1717:
1713:
1712:
1708:
1703:Wayback Machine
1694:
1690:
1685:Wayback Machine
1676:
1672:
1665:
1661:
1654:
1650:
1633:
1621:
1606:
1605:
1601:
1587:
1577:
1571:
1569:
1565:
1554:
1550:
1549:
1545:
1531:
1521:
1515:
1513:
1505:
1500:
1499:
1495:
1481:
1471:
1465:
1463:
1455:
1450:
1449:
1445:
1431:
1421:
1415:
1413:
1405:
1400:
1399:
1392:
1374:
1373:
1369:
1365:
1360:
1270:Risk accounting
1200:
1180:
1163:
1147:
1142:
1126:
1113:
1104:
1096:risk management
1092:risk assessment
1084:
1045:
1032:
1007:
978:
977:
976:
941:
933:
932:
931:
906:
898:
897:
896:
876:
868:
867:
866:
836:
826:
825:
824:
780:
770:
769:
768:
728:
718:
717:
716:
681:
671:
670:
669:
610:
602:
601:
600:
596:Unit of account
576:Historical cost
561:Economic entity
540:
532:
531:
530:
475:
467:
448:Historical cost
414:
357:
308:
299:
294:
282:
234:Risk Assessment
204:
147:Strategic risks
111:
77:
62:data protection
47:risk management
28:
23:
22:
15:
12:
11:
5:
3600:
3598:
3590:
3589:
3587:Internal audit
3584:
3579:
3574:
3564:
3563:
3557:
3556:
3554:
3553:
3548:
3547:
3546:
3536:
3531:
3526:
3521:
3516:
3515:
3514:
3503:
3501:
3497:
3496:
3494:
3493:
3487:
3486:
3485:
3475:
3470:
3465:
3460:
3455:
3450:
3445:
3440:
3435:
3430:
3424:
3419:
3413:
3408:
3403:
3398:
3393:
3384:
3379:
3374:
3369:
3363:
3358:
3352:
3346:
3340:
3335:
3330:
3325:
3320:
3315:
3310:
3305:
3299:
3297:
3291:
3290:
3288:
3287:
3282:
3277:
3276:
3275:
3265:
3260:
3255:
3254:
3253:
3251:Warning system
3243:
3238:
3237:
3236:
3231:
3226:
3214:
3213:
3212:
3207:
3202:
3197:
3196:
3195:
3190:
3180:
3175:
3170:
3158:
3157:
3156:
3151:
3146:
3136:
3135:
3134:
3129:
3124:
3119:
3106:
3104:
3098:
3097:
3094:
3093:
3091:
3090:
3085:
3080:
3075:
3069:
3067:
3063:
3062:
3060:
3059:
3054:
3051:Strategic risk
3047:
3046:
3045:
3040:
3035:
3030:
3025:
3020:
3018:Liquidity risk
3015:
3007:Financial risk
3003:
3002:
3001:
2996:
2991:
2986:
2981:
2979:Execution risk
2969:
2968:
2967:
2962:
2957:
2947:
2942:
2941:
2940:
2935:
2921:
2920:
2919:
2914:
2904:
2903:
2902:
2900:Political risk
2892:
2891:
2890:
2880:
2879:
2878:
2873:
2863:
2862:
2861:
2853:Business risks
2848:
2846:
2839:
2835:
2834:
2829:
2827:
2826:
2819:
2812:
2804:
2795:
2794:
2792:
2791:
2786:
2781:
2775:
2772:
2771:
2769:
2768:
2763:
2758:
2753:
2748:
2743:
2738:
2733:
2728:
2723:
2718:
2713:
2708:
2703:
2698:
2693:
2688:
2683:
2678:
2673:
2668:
2663:
2662:
2661:
2656:
2651:
2646:
2641:
2636:
2631:
2626:
2621:
2616:
2606:
2601:
2596:
2591:
2586:
2581:
2576:
2571:
2566:
2561:
2556:
2551:
2546:
2541:
2535:
2533:
2532:Basic concepts
2529:
2528:
2526:
2525:
2510:Margin at risk
2506:Profit at risk
2499:
2497:Tracking error
2494:
2484:
2479:
2474:
2469:
2467:Risk-free rate
2464:
2459:
2454:
2449:
2444:
2439:
2434:
2429:
2424:
2419:
2414:
2409:
2404:
2398:
2396:
2390:
2389:
2386:
2385:
2383:
2382:
2377:
2372:
2367:
2365:Execution risk
2361:
2359:
2355:
2354:
2352:
2351:
2346:
2344:Political risk
2341:
2336:
2331:
2326:
2321:
2315:
2313:
2307:
2306:
2304:
2303:
2292:Liquidity risk
2289:
2284:
2282:Inflation risk
2279:
2274:
2272:Margining risk
2269:
2264:
2262:Valuation risk
2259:
2254:
2231:Commodity risk
2227:
2225:
2219:
2218:
2216:
2215:
2213:Securitization
2210:
2205:
2200:
2195:
2190:
2185:
2179:
2177:
2168:
2164:
2163:
2156:Financial risk
2154:
2152:
2151:
2144:
2137:
2129:
2123:
2122:
2112:
2107:
2092:
2091:External links
2089:
2087:
2086:
2061:
2036:
2006:
1981:
1946:
1917:
1878:
1869:|journal=
1826:
1802:
1788:
1777:
1766:
1755:
1737:
1706:
1688:
1670:
1659:
1648:
1619:
1599:
1590:|journal=
1543:
1534:|journal=
1493:
1484:|journal=
1443:
1434:|journal=
1390:
1366:
1364:
1361:
1359:
1358:
1357:
1356:
1346:
1336:
1323:
1317:
1312:
1307:
1302:
1297:
1292:
1287:
1282:
1277:
1272:
1267:
1262:
1257:
1252:
1247:
1242:
1237:
1232:
1227:
1222:
1217:
1212:
1207:
1201:
1199:
1196:
1179:
1176:
1162:
1159:
1146:
1143:
1141:
1138:
1130:European Union
1125:
1122:
1112:
1109:
1103:
1100:
1083:
1080:
1044:
1041:
1031:
1028:
1009:
1008:
1006:
1005:
998:
991:
983:
980:
979:
975:
974:
969:
964:
959:
954:
949:
943:
942:
939:
938:
935:
934:
930:
929:
924:
919:
914:
908:
907:
904:
903:
900:
899:
895:
894:
889:
884:
878:
877:
874:
873:
870:
869:
865:
864:
859:
854:
849:
844:
838:
837:
832:
831:
828:
827:
823:
822:
817:
815:General ledger
808:
803:
798:
793:
788:
782:
781:
776:
775:
772:
771:
767:
766:
761:
756:
751:
746:
741:
736:
730:
729:
724:
723:
720:
719:
715:
714:
709:
704:
699:
694:
689:
683:
682:
677:
676:
673:
672:
668:
667:
662:
657:
652:
647:
642:
637:
628:
623:
618:
612:
611:
608:
607:
604:
603:
599:
598:
593:
588:
583:
578:
573:
568:
563:
558:
553:
548:
542:
541:
538:
537:
534:
533:
529:
528:
523:
518:
513:
508:
503:
498:
493:
488:
483:
477:
476:
473:
472:
469:
468:
466:
465:
460:
455:
450:
444:
441:
440:
432:
431:
425:
424:
413:
410:
409:
408:
405:
402:
399:
396:
393:
390:
387:
380:
377:
374:
367:
364:
356:
353:
352:
351:
348:
345:
342:
339:
336:
333:
330:
327:
324:
321:
318:
315:
307:
304:
298:
295:
293:
290:
281:
278:
277:
276:
270:
264:
258:
248:
247:
244:
241:
238:
235:
232:
229:
226:
203:
200:
199:
198:
192:
186:
180:
174:
168:
162:
152:
151:
148:
145:
142:
139:
136:
135:Financial risk
133:
130:
110:
107:
102:
101:
98:
95:
92:
89:
76:
73:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
3599:
3588:
3585:
3583:
3580:
3578:
3575:
3573:
3570:
3569:
3567:
3552:
3549:
3545:
3542:
3541:
3540:
3537:
3535:
3532:
3530:
3527:
3525:
3524:Risk appetite
3522:
3520:
3517:
3513:
3512:ISO/IEC 31010
3510:
3509:
3508:
3505:
3504:
3502:
3498:
3491:
3488:
3484:
3481:
3480:
3479:
3476:
3474:
3471:
3469:
3466:
3464:
3461:
3459:
3456:
3454:
3451:
3449:
3446:
3444:
3441:
3439:
3436:
3434:
3431:
3428:
3425:
3423:
3422:Decision tree
3420:
3417:
3414:
3412:
3409:
3407:
3404:
3402:
3399:
3397:
3394:
3392:
3388:
3385:
3383:
3380:
3378:
3375:
3373:
3370:
3367:
3364:
3362:
3359:
3356:
3353:
3350:
3347:
3344:
3341:
3339:
3336:
3334:
3333:Delphi method
3331:
3329:
3326:
3324:
3323:Brainstorming
3321:
3319:
3316:
3314:
3311:
3309:
3306:
3304:
3301:
3300:
3298:
3296:
3292:
3286:
3283:
3281:
3278:
3274:
3271:
3270:
3269:
3266:
3264:
3261:
3259:
3256:
3252:
3249:
3248:
3247:
3244:
3242:
3239:
3235:
3232:
3230:
3227:
3225:
3222:
3221:
3220:
3219:
3215:
3211:
3208:
3206:
3203:
3201:
3198:
3194:
3191:
3189:
3186:
3185:
3184:
3181:
3179:
3176:
3174:
3171:
3169:
3166:
3165:
3164:
3163:
3159:
3155:
3152:
3150:
3147:
3145:
3142:
3141:
3140:
3137:
3133:
3130:
3128:
3125:
3123:
3120:
3118:
3115:
3114:
3113:
3112:
3108:
3107:
3105:
3103:
3099:
3089:
3088:Vulnerability
3086:
3084:
3081:
3079:
3076:
3074:
3071:
3070:
3068:
3064:
3058:
3057:Residual risk
3055:
3053:
3052:
3048:
3044:
3043:Systemic risk
3041:
3039:
3036:
3034:
3031:
3029:
3026:
3024:
3021:
3019:
3016:
3014:
3011:
3010:
3009:
3008:
3004:
3000:
2997:
2995:
2992:
2990:
2987:
2985:
2982:
2980:
2977:
2976:
2975:
2974:
2970:
2966:
2963:
2961:
2958:
2956:
2953:
2952:
2951:
2950:Security risk
2948:
2946:
2945:Safety hazard
2943:
2939:
2936:
2934:
2931:
2930:
2929:
2928:External risk
2925:
2922:
2918:
2915:
2913:
2910:
2909:
2908:
2905:
2901:
2898:
2897:
2896:
2893:
2889:
2886:
2885:
2884:
2881:
2877:
2874:
2872:
2869:
2868:
2867:
2866:Personal risk
2864:
2860:
2857:
2856:
2855:
2854:
2850:
2849:
2847:
2843:
2840:
2836:
2832:
2825:
2820:
2818:
2813:
2811:
2806:
2805:
2802:
2790:
2787:
2785:
2782:
2780:
2777:
2776:
2773:
2767:
2764:
2762:
2761:Systemic risk
2759:
2757:
2754:
2752:
2749:
2747:
2744:
2742:
2739:
2737:
2734:
2732:
2729:
2727:
2724:
2722:
2719:
2717:
2714:
2712:
2709:
2707:
2704:
2702:
2699:
2697:
2694:
2692:
2689:
2687:
2684:
2682:
2679:
2677:
2674:
2672:
2669:
2667:
2664:
2660:
2657:
2655:
2652:
2650:
2647:
2645:
2642:
2640:
2637:
2635:
2632:
2630:
2627:
2625:
2622:
2620:
2617:
2615:
2612:
2611:
2610:
2607:
2605:
2602:
2600:
2597:
2595:
2592:
2590:
2587:
2585:
2582:
2580:
2577:
2575:
2572:
2570:
2567:
2565:
2562:
2560:
2559:Capital asset
2557:
2555:
2552:
2550:
2549:Asset pricing
2547:
2545:
2542:
2540:
2537:
2536:
2534:
2530:
2523:
2519:
2515:
2511:
2507:
2503:
2500:
2498:
2495:
2492:
2488:
2485:
2483:
2482:Sortino ratio
2480:
2478:
2475:
2473:
2470:
2468:
2465:
2463:
2460:
2458:
2455:
2453:
2450:
2448:
2445:
2443:
2440:
2438:
2435:
2433:
2430:
2428:
2425:
2423:
2420:
2418:
2415:
2413:
2410:
2408:
2405:
2403:
2400:
2399:
2397:
2395:
2391:
2381:
2378:
2376:
2375:Systemic risk
2373:
2371:
2368:
2366:
2363:
2362:
2360:
2356:
2350:
2347:
2345:
2342:
2340:
2337:
2335:
2332:
2330:
2327:
2325:
2324:Business risk
2322:
2320:
2317:
2316:
2314:
2312:
2308:
2301:
2297:
2293:
2290:
2288:
2285:
2283:
2280:
2278:
2275:
2273:
2270:
2268:
2265:
2263:
2260:
2258:
2255:
2252:
2248:
2244:
2240:
2236:
2232:
2229:
2228:
2226:
2224:
2220:
2214:
2211:
2209:
2206:
2204:
2201:
2199:
2196:
2194:
2191:
2189:
2186:
2184:
2181:
2180:
2178:
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2172:
2169:
2165:
2161:
2157:
2150:
2145:
2143:
2138:
2136:
2131:
2130:
2127:
2121:
2117:
2113:
2111:
2108:
2104:
2100:
2095:
2094:
2090:
2076:on 2015-01-12
2075:
2071:
2065:
2062:
2050:
2046:
2040:
2037:
2025:
2021:
2015:
2013:
2011:
2007:
1995:
1991:
1985:
1982:
1967:
1963:
1956:
1950:
1947:
1936:on 2020-08-15
1935:
1931:
1927:
1921:
1918:
1907:on 2020-05-14
1903:
1899:
1895:
1888:
1882:
1879:
1874:
1861:
1847:
1840:
1833:
1831:
1827:
1816:
1812:
1806:
1803:
1798:
1792:
1789:
1786:
1781:
1778:
1775:
1770:
1767:
1764:
1759:
1756:
1753:
1749:
1746:
1741:
1738:
1727:on 2014-06-11
1723:
1716:
1710:
1707:
1704:
1700:
1697:
1692:
1689:
1686:
1682:
1679:
1674:
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1660:
1657:
1652:
1649:
1644:
1638:
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1626:
1622:
1616:
1612:
1611:
1603:
1600:
1595:
1582:
1568:on 2016-11-03
1564:
1560:
1553:
1547:
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1539:
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1497:
1494:
1489:
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1454:
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1426:
1411:
1404:
1397:
1395:
1391:
1387:
1383:. TEDxJHUDC.
1382:
1378:
1371:
1368:
1362:
1354:
1350:
1347:
1344:
1340:
1337:
1334:
1330:
1327:
1326:
1324:
1321:
1318:
1316:
1313:
1311:
1308:
1306:
1303:
1301:
1298:
1296:
1293:
1291:
1288:
1286:
1283:
1281:
1280:Risk appetite
1278:
1276:
1273:
1271:
1268:
1266:
1265:Optimism bias
1263:
1261:
1258:
1256:
1253:
1251:
1248:
1246:
1243:
1241:
1238:
1236:
1233:
1231:
1228:
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1208:
1206:
1203:
1202:
1197:
1195:
1193:
1189:
1185:
1177:
1175:
1171:
1168:
1165:In 2007, the
1160:
1158:
1154:
1152:
1144:
1139:
1137:
1135:
1131:
1123:
1121:
1119:
1110:
1108:
1101:
1099:
1097:
1093:
1089:
1081:
1079:
1076:
1072:
1068:
1064:
1060:
1057:
1053:
1049:
1042:
1040:
1038:
1029:
1027:
1025:
1019:
1016:
1004:
999:
997:
992:
990:
985:
984:
982:
981:
973:
970:
968:
965:
963:
960:
958:
957:Error account
955:
953:
950:
948:
945:
944:
937:
936:
928:
925:
923:
920:
918:
915:
913:
910:
909:
902:
901:
893:
890:
888:
885:
883:
880:
879:
872:
871:
863:
860:
858:
855:
853:
850:
848:
845:
843:
840:
839:
835:
830:
829:
821:
820:Trial balance
818:
816:
812:
809:
807:
804:
802:
801:FIFO and LIFO
799:
797:
794:
792:
789:
787:
784:
783:
779:
774:
773:
765:
762:
760:
757:
755:
752:
750:
747:
745:
742:
740:
739:Balance sheet
737:
735:
734:Annual report
732:
731:
727:
722:
721:
713:
710:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
684:
680:
675:
674:
666:
663:
661:
658:
656:
653:
651:
648:
646:
643:
641:
638:
636:
632:
629:
627:
624:
622:
619:
617:
614:
613:
606:
605:
597:
594:
592:
589:
587:
584:
582:
579:
577:
574:
572:
571:Going concern
569:
567:
564:
562:
559:
557:
554:
552:
549:
547:
544:
543:
536:
535:
527:
524:
522:
519:
517:
514:
512:
509:
507:
504:
502:
499:
497:
494:
492:
489:
487:
484:
482:
479:
478:
471:
470:
464:
461:
459:
456:
454:
451:
449:
446:
445:
443:
442:
438:
434:
433:
430:
426:
422:
418:
417:
411:
406:
403:
400:
397:
394:
391:
388:
385:
381:
378:
375:
372:
371:risk appetite
368:
365:
362:
361:
360:
354:
349:
346:
343:
340:
337:
334:
331:
328:
325:
322:
319:
316:
313:
312:
311:
305:
303:
296:
291:
289:
286:
279:
274:
271:
268:
265:
262:
259:
256:
253:
252:
251:
245:
242:
239:
237:Risk Response
236:
233:
230:
227:
224:
223:
222:
220:
215:
213:
212:risk appetite
209:
201:
196:
193:
190:
187:
184:
181:
178:
175:
172:
169:
166:
163:
160:
157:
156:
155:
149:
146:
143:
140:
137:
134:
131:
128:
127:
126:
124:
120:
116:
113:In 2003, the
108:
106:
99:
96:
93:
90:
87:
86:
85:
83:
74:
72:
69:
67:
63:
59:
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50:
48:
44:
40:
36:
32:
19:
3216:
3168:Supply chain
3160:
3138:
3110:
3109:
3049:
3005:
2994:Country risk
2971:
2949:
2933:Extreme risk
2883:Natural risk
2865:
2851:
2716:Moral hazard
2701:Risk of ruin
2477:Sharpe ratio
2339:Country risk
2300:Deposit risk
2198:Default risk
2105:. TEDxJHUDC.
2102:
2078:. Retrieved
2074:the original
2064:
2053:. Retrieved
2039:
2028:. Retrieved
1998:. Retrieved
1984:
1973:. Retrieved
1966:the original
1949:
1938:. Retrieved
1934:the original
1920:
1909:. Retrieved
1902:the original
1893:
1881:
1860:cite journal
1849:. Retrieved
1818:. Retrieved
1815:www.ferma.eu
1814:
1805:
1791:
1780:
1769:
1758:
1740:
1729:. Retrieved
1722:the original
1709:
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1662:
1651:
1609:
1602:
1581:cite journal
1570:. Retrieved
1563:the original
1546:
1525:cite journal
1514:. Retrieved
1496:
1475:cite journal
1464:. Retrieved
1446:
1425:cite journal
1414:. Retrieved
1384:
1380:
1370:
1220:Benefit risk
1181:
1172:
1164:
1155:
1148:
1127:
1124:Data Privacy
1114:
1105:
1085:
1046:
1033:
1020:
1012:
892:Luca Pacioli
813: /
633: /
631:Depreciation
539:Key concepts
511:Governmental
358:
309:
300:
283:
272:
266:
260:
254:
249:
216:
205:
194:
188:
182:
176:
170:
164:
158:
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118:
112:
103:
81:
78:
70:
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43:manage risks
34:
30:
29:
3534:Rare events
3473:Risk Matrix
3083:Uncertainty
3066:Risk source
3038:Profit risk
3033:Market risk
3013:Credit risk
2871:Health risk
2766:Toxic asset
2726:Speculation
2659:social work
2644:engineering
2472:Risk parity
2457:Omega ratio
2370:Profit risk
2257:Equity risk
2235:Volume risk
2223:Market risk
2175:Credit risk
1235:Credit risk
1178:CERA Global
1048:Section 404
905:Development
882:Accountants
778:Bookkeeping
697:Convergence
655:Liabilities
586:Materiality
474:Major types
129:Hazard risk
3566:Categories
3529:Hazard map
3468:Risk index
2999:Legal risk
2984:Model risk
2924:Macro risk
2349:Legal risk
2329:Model risk
2243:Shape risk
2239:Basis risk
2167:Categories
2080:2015-01-12
2055:2008-09-15
2045:"Benefits"
2030:2008-09-15
2000:2008-09-15
1975:2008-09-15
1940:2008-09-15
1911:2008-09-15
1851:2008-09-15
1820:2018-10-01
1731:2017-08-27
1629:1300754988
1572:2008-09-16
1516:2008-09-15
1466:2008-09-15
1416:2008-09-15
1363:References
1065:(SEC) and
940:Misconduct
566:Fair value
516:Management
458:Management
429:Accounting
273:Compliance
261:Operations
246:Monitoring
3507:ISO 31000
3389:(FMEA) /
3338:Checklist
3263:Insurance
3234:Risk pool
2845:Risk type
2696:Risk pool
2609:Financial
1637:cite book
1250:ISO 31000
1230:Cost risk
1215:Basel III
1190:from the
962:Hollywood
842:Financial
744:Cash-flow
501:Financial
285:ISO 31000
119:risk type
3577:Auditing
3544:Security
3463:FN curve
3078:Conflict
2965:Accident
2619:analysis
2554:Bad debt
2432:Drawdown
2394:Modeling
1748:Archived
1699:Archived
1681:Archived
1198:See also
947:Creative
917:Research
847:Internal
834:Auditing
650:Goodwill
645:Expenses
496:Forensic
421:a series
419:Part of
255:Strategy
39:business
3368:(SWIFT)
3357:(HACCP)
3351:(HAZOP)
3178:Quality
3173:Project
2912:IT risk
2634:betting
2624:analyst
2614:adviser
2267:FX risk
2103:YouTube
1512:: 11–13
1381:YouTube
1290:RiskLab
1050:of the
912:History
806:Journal
665:Revenue
551:Accrual
3492:(MCDA)
3418:(LOPA)
3073:Hazard
2960:Threat
2676:Hazard
2427:Copula
2294:(e.g.
2233:(e.g.
2118:
2051:. 2008
2026:. 2008
1996:. 2008
1627:
1617:
1462:: 9–10
1210:Airmic
857:Report
811:Ledger
754:Income
749:Equity
660:Profit
640:Equity
616:Assets
521:Social
486:Budget
56:, the
3429:(HRA)
3391:FMECA
3345:(PHA)
3229:Hedge
2681:Hedge
2639:crime
2629:asset
2462:RAROC
2358:Other
1969:(PDF)
1958:(PDF)
1905:(PDF)
1890:(PDF)
1842:(PDF)
1725:(PDF)
1718:(PDF)
1566:(PDF)
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1386:with.
1075:fraud
852:Firms
481:Audit
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3519:COSO
2691:Risk
2654:risk
2158:and
2116:ISBN
1873:help
1643:link
1625:OCLC
1615:ISBN
1594:help
1538:help
1488:help
1438:help
1094:and
1086:The
1056:COSO
621:Cash
506:Fund
491:Cost
208:COSO
206:The
121:and
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3127:GRC
2649:law
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