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Adjusting the Risk Appetite for Non-Financial Measures

Tone at the Top The IIA Apr 25, 2023

Adjusting the Risk Appetite for Non-Financial Measures

Risk appetite — the level of risk that an organization is prepared to accept in pursuit of its objectives — is fundamental to effective governance, and boards play a critical role in setting that appetite. But as companies focus on governance, risk, and compliance concerns, they should consider how non-financial risk is impacting the success of their enterprise risk management (ERM) efforts and overall risk appetite.

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The IIA

The Institute of Internal Auditors