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Essay text:
An enterprise risk management program is to provide senior management with an understanding of the key business risks and associated risk management practices (Ahold, 2007). Enterprise risk management (ERM) is the process of planning, organizing, leading, and controlling the activities of an organization in order to minimize the effects of risk on an organization's capital and earnings. Enterprise risk management expands the process to include not just risks associated with accidental losses, but also financial, strategic, operational, and other risks (SearchCIO, 2007). External factors have fueled a heightened interest by organizations in ERM...
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