The coso committee describes ERM as one that deal with risk and opportunities, and defines ERM as follows:
"Enterprise risk management is a process, affected by an entity's board of directors an other personal, 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"
As before, the coso committee also breaks the definition in to simple bits, it seems to be the most elaborate definition of the concept
1. ERM is a process; it is ongoing and following through an entity
2. ERM is affected by people at every level of an organization.
3. ERM is applied in strategy setting.
The coso committee describes ERM as one that deal with risk and opportunities, and defines ERM as follows:"Enterprise risk management is a process, affected by an entity's board of directors an other personal, 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"As before, the coso committee also breaks the definition in to simple bits, it seems to be the most elaborate definition of the concept1. ERM is a process; it is ongoing and following through an entity2. ERM is affected by people at every level of an organization.3. ERM is applied in strategy setting.
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