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COSO ERM - Coggle Diagram
COSO ERM
Performance
Identification and assessment of risks
Prioritisation of risks
Risk response (avoid, reduce, share, accept)
Portfolio view of risk
Governance and Culture
Board risk oversight
Ethical values and risk culture
Accountability and structure
Strategy and Objective‑Setting
Risk appetite aligned to strategy
Consideration of risk in strategic choices
Setting business objectives with risk in mind
Review and Revision
Assess ERM effectiveness
Respond to internal and external changes
Continuous improvement
Information, Communication and Reporting
Relevant, timely risk information
Clear communication across the organization
Reporting to support decision‑making