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Risk Appetite — Critical to Success | v
Contents Page
Introduction 1
Putting Risk Appetite into Context of the Business 3
Linking Risk Appetite and Strategy 6
Inputs to Appetite and Their Application: An Overview 8
Inputs to Risk Appetite 9
Developing Risk Appetite to Support Strategy
and Objectives 14
Articulating and Communicating Risk Appetite
to Support Decision-making 17
Using Risk Appetite to Enhance Performance 19
Supporting the Use of Appetite 24
Final Thoughts 25
Appendix A:
Appetite and Enterprise Risk Management—Integrating
with Strategy and Performance 26
Appendix B:
Summary of Key Tasks 28
About the Authors 29
About COSO 30
c oso . or g
