Risk management
A risk management framework may be necessary to ensure the achievement of these objectives. COSO has defined comprehensive risk management (ERM) as:
"... is a process carried out by the Board of Directors, Management and other staff members, applied in the establishment of management and by the organization, designed to identify the potential risks that may affect and manage risks of adequate risk appetite, So as to prove reasonable assurance as to the achievement of the objectives of the organization. "