Activity
Align Organisational structure
Analyse internal environment ICS ERM
Description
Comment
"The appropriateness of an entity's organizational structure depends, in part, on its size and the nature of its activities. A highly structured organization with formal reporting lines and responsibilities, may be appropriate for a large entity that has numerous operating divisions, including foreign operations. However, such a structure could impede the necessary flow of information in a small entity. Whatever the structure, an entity should be organized to enable effective enterprise risk management, and to carry out its activities so as to achieve its objectives."
COSO
Organisation
Responsible
Middle Management
Accountable
Senior Management
Input/Output
Input data
Company strategy
Risk strategy
Output data
Code of conduct
Staff regulations