"The attitude and daily operating style of top management affect the extent to which actions are aligned with risk philosophy
and appetite. For example, an undisciplined operating style often is associated with – and might encourage – an appetite for
high risk. An effective environment does not require that risks be avoided; rather it reinforces the need to be knowledgeable
about the risks associated with strategic choices and the entity’s operating environment, both internal and external. An effective
environment encourages people to pursue business opportunities that align with the entity’s risk appetite."
COSO