COSO ISSUES NEW RISK APPETITE GUIDANCE

摘要

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released new guidance, Risk Appetite-Critical to Success, focusing on how organizations can promote risk appetite as an integral part of decision making. The guidance focuses on linking risk appetite with strategies and objectives and applying appetite as part of managing an organization for success, given the amount of risk the organization is willing and needs to take.