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In the Great Debate, the panelists all agreed that decision-making is the heart of risk management. Decisions are how risks are taken. The focus of risk management should not be limited to avoiding harms, but instead enable informed decisions that lead organizations to achieve objectives. They also agreed that the COSO 2017 update was an improvement on the 2004 version, but it does not provide sufficient guidance on decision-making and the need to 'balance' the potentials for harm and reward.
Since the first Great Debate, ISO has published the 2018 update to their global risk management standard. The panelists will share their thoughts on whether the latest edition provides the guidance on decision-making that we need. Finally, the panelists will debate whether using the word 'risk' in risk management is actually leading practitioners, regulators, and other stakeholders astray.
This is a group internet-based event for NASBA authorized continuing education credit. OCEG webinars are free for anyone to attend. Attendees who have an OCEG All Access Pass will receive a certificate of completion of this webcast indicating 1 hour of CPE.
OCEG is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. For information regarding administrative issues such as complaints or refunds, please contact OCEG at firstname.lastname@example.org.
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