Activity
Select event identification methodology and techniques
Identify events ERM
Description
Comment
"Depth, breadth, timing and discipline in event identification vary among entities. Management selects methodologies that fit its risk culture and ensures that the entity develops needed event identification capabilities and that supporting techniques and tools are in place. Overall, the event identification methodology needs to be robust, as it forms the basis for risk assessment and risk response components."
COSO
Organisation
Responsible
Accountable
Input/Output
Input data
Output data