Governance Structure Of ERM Implementation

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Section II
Governance Structure:
An effective governance structure for ERM Implementation often includes the board of directors,executive management committee, steering committee responsible for ERM, clear authorization and reporting lines. The oversight structure (Exhibit. 1) clarifies the process responsibility issues so that everyone who matters also has a role to play in managing risk.
Under ERM Implementation plan, each business unit and function at Whitestone communicates identified risks and associated response strategies to their leadership groups. The governance procedure is implemented both top-down and bottom-up, which is inline with the concept of COSO ERM - an integrated approach to understand the overall business risks within …show more content…

To successfully manage risk, an ERM initiative for company Whitestone must be enterprise wide and viewed as an important and strategic effort. Several executives have significant responsibilities for ERM, including the CEO, CRO, CFO, and chief audit manager, the ERM process works best when all key managers of the organization contribute. The COSO framework states that managers of the organization “support the entity’s risk management philosophy, promote compliance with its risk appetite and manage risks within their spheres of responsibility consistent with risk tolerances.” Therefore, identifying leaders throughout Whitestone and gaining their support is critical to successful ERM implementation. A goal of ERM is to incorporate risk management into the organization’s agenda and decision-making processes. This means that ultimately, every manager is responsible, which can only happen when performance goals are clearly articulated, and the appropriate individuals are held accountable for …show more content…

Support from the board of directors and senior management is needed to get the right focus, resources and attention for ERM. They must decide whether to go forward and, once that decision is made, they must provide unwavering support. The ERM initiative should be integrated with existing management processes and linked to significant issues that are clearly on the senior management agenda. Executive managements will have very little appetite for an appendage or overlay. Although it is not the job of the directors to manage the ERM activities, directors do need to demonstrate clear support for the ERM initiative as well as oversee what management has designed and implemented to manage top risk exposures. The top risk for company Whitestone is compliance risk. Therefore, ERM must be understood and embraced by its personnel, and driven from the top down through clear and consistent communication and messaging from the board and senior management. It is the board’s responsibility to ensure that management is devoting the right attention and resources to ERM and is setting the right tone for ERM. What’s more, the board should be comfortable that management has put in place an effective ERM leader who is widely respected across the organization and who has accepted responsibility for overall ERM

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