Risk Intelligence

Strategy and Operations/

Governance Compliance Reporting
Planning Infrastructure

Corporate
Corporate Human Information Product Sales, Marketing
Ethics Responsibility & External Factors Planning Strategy Corporate Assets Finance Legal Compliance Reporting
Governance Resources Technology Development and Communications
Sustainability (CR&S)

Board
Asset Innovation, Compliance
Effectiveness/ Addressing Business Facilities and Health and Discontinuance Branding and Communications
Biodiversity Climate Change Competition Capital Planning Alliances Accounting Audit Quality Corporate Culture Architecture Management Bankruptcy Competition Research and Communication with Accounting
Knowledge Allegations Concentration Equipment Welfare Benefits and Divestiture Reputation and Training
Development Standards
Management

Failure to understand Lack of defined Failure to Inadequate Discrepancy between Failure to assess the Poorly executed Inadequate employee Architecture is Failure to define and Lack of understanding Failure to select Inappropriate Inability to monitor
Inability to control Inability to Inability to identify Supplier Inappropriate Inability to obtain Inadequate ongoing
and exercise protocols to address minimize invasive competitive physical and financial effectiveness of change management benefits and not aligned with identify duties at the of the industry and Product non-viability commercially viable corporate branding Unclear communication and implement
and reduce emissions access capital alliance opportunities over-dependency accounting policies customer projections compliance
fiduciary duties allegations transportation of analysis information internal controls process healthcare plans corporate strategy level of governance market the organization ideas strategy standards
communications
species to new operates in
ecosystems Failure to implement Inability to implement
Ineffective/insufficient Inappropriate Inadequate capital Inadequate analysis Customer Noncompliance with Failure to recognize Communicating
Failure to document Inappropriate Insufficient control Ineffective audit Insensitivity to a technology aligned Use of unsupported Inadequate product Inadequate market Unprotected brand Failure to have an International Financial
independent monitoring of Anti-trust actions structure and debt/ of business partner over-dependency accounting standards the course of Failure to comply with messages to
inquiries and allegations, Failure to establish insurance coverage over journal entries planning employee morale with organization's software and hardware recall research image organization-wide Reporting Standards
committees greenhouse gas equity funding relationships and regulations bankruptcy applicable anti-trust/ inappropriate audience
including outcomes protective areas strategy compliance training (IFRS)
emissions pricing regulations program
and/or actions taken for biodiversity
conservation Dependency on Misaligned corporate Inability to develop Mismanagement of Inadequate Ineffective new Ineffective treatment
Poor communication Lack of integrity of Management override Ineffective/inefficient Failure to secure Internal communications
Disintermediation Capital allocation risk Failure to identify facilities not owned Failure to utilize culture to corporate a business driven software and hardware Failure to understand discontinuance product development of negative events
from management Noncompliance with financial information of controls employee benefits debtor rights not aligned with corporate
the scope of alliances by the organization equipment that strategy architecture inventory and pursue benefits notifications process and crisis management Failure to identify and
Failure to improve applicable laws and plan administration messages/strategy Financial
Lack of a defined use renewable or of anti-trust laws and train specific businesses
natural resource regulations on Disclosures
procedure during crisis alternative energy Inadequate regulations affected by new laws,
management in greenhouse gas
Inadequate Poor monitoring sources Lack of knowledge of Inadequate Lack of responsibility regulations, and policies
the production emissions/pollution Over-reliance on communication Inability to monitor Inadequate Failure to follow
knowledge of Investment risk and relationship accounting principles Noncompliance with consideration for for the post-sale life
landscape control work of others from top performance and prototyping brand guidelines
Board responsibilities Loss of sensitive management and practices plans as documented changes in the of products, including
management availability of resources
information through Credit Rating by local, state, and business their safe breakup Failure to disclose
Failure to decommission Failure to track and
inappropriate handling country regulations and disposal information required
Inadequate Poor internal Poor dispute facilities and remediate Contract Corporate evidence completion
Failure to adopt and Insufficient anti-fraud Ineffective tax audit by regulatory standards
understanding of organization and resolution process sites using the best Management Investigations Erosion of brand of required training
upgrade pollution with business programs and controls management Systems do not meet
the organization’s process chain environmental solutions
control technologies partners business requirements
Inability to access
capital Inappropriate/ Human Resource Inadequate management
Communication Failure to align the Failure to use Implications of Failure to comply Corporate criminality
business strategy with inadequate accelerated tax Policies and with the terms Launch Liability discussion and analysis
Limited exposure to Significant Events Ineffective and questionable
Inability to generate capital planning manipulation of dispute resolution Procedures and conditions of Customer
management outside Inappropriate reliance software acquisition practices Compliance
tradable carbon credits estimates and reserves techniques agreements Relations/Customer
of the CEO and CFO methodology Distribution Culture
on credit ratings for Intangible Assets
Business Model Customers Support
Failure to establish business decisions
ongoing ethics Inadequate Labor walkouts/ Failure to implement Inadequate Design or
Inappropriate level
Lack of Board and compliance Ineffective carbon employment unionization/strikes anti-fraud controls marketing campaigns manufacturing defect Financial
Inappropriate Operational of authority to Inadequate Inappropriate contracts
cohesiveness communications reduction programs standards Failure to create a Information
management of Planning enter contracts infrastructure with distribution
Copyright/trademark Capital Business Continuity Change sound culture where Availability
Inappropriate business Inability to attract Credit to support customers channel partners
credit ratings infringement Management Management Management Inadequate execution compliance-related
model assumptions and retain customers Violation of Ineffective change
Failure to provide a Agreements are of independent Inadequate training Breach of warranty matters and issues are
employment management internal investigations treated with rigor
means for employees inconsistent with Non-availability of
Energy practices Poorly defined
to raise ethics and Inadequate Distribution channel and objectivity
Board Structure Community Management Unexpected adverse Lack of effective business goals customer support financial information
compliance issues departmental Inadequate Lack of labor contracts Improper capital Inability to recover Ineffective change conflicts
and Leadership Investment and Alternative Customer changes in customer credit management Compliance with Insufficient due frameworks, to make decisions
representation in environmental scan budgeting data control processes Lack of regulatory Inadequate customer
Sourcing demands/preferences process fair employment Improper labeling or workflows, and Failure to provide
Demands plan development diligence in Human Terms and conditions
practice is not awareness support product usage performance metrics personnel with the
Failure to provide Resources not in compliance
monitored Inappropriate tools and resources Noncompliance with
an anonymous Failure to maintain Unauthorized changes with laws and applicable laws and
Established plans are Inappropriate distribution strategy needed to attain
Lack of appropriate reporting line Poor community Inadequate energy Inadequate monitoring Theft of trade secrets Default in repaying credit information Critical resources into the production regulations regulations
unachievable product/pricing mix Organizational Lack of coordination Poor customer ongoing compliance
tone set by leadership welfare initiatives conservation Changing customer of customer usage debt obligation of customers Lack of are not available environment
communication uncertainty causes between legal and relationship
preferences
Failure to engage recruitment and Failure to monitor other appropriate management Inappropriate
and training Misaligned compliance
employees and keep Inappropriate retention challenges business partner's departments Product distribution Lack of data quality
Weak structure/ Lack of internal Inability to utilize Underutilization of Failure to evaluate around employment Insufficient Production culture to corporate
ethics and compliance Inappropriate Poor credit rating Inappropriate planning compliance with Design/Quality Inadequate network design and integrity
composition of support for community alternate sources deployment of intangibles optimal sources and standards testing prior to strategy
top of mind Inappropriate segmentation techniques for critical infrastructure agreements
the Board development initiatives of energy resources cost of finance implementation attention to
inventory Unclear disruptions customer
segmentation communications and Failure to enforce
satisfaction Poor inventory
Inadequate change management Inadequate compliance programs
Ineffective reporting Noncompliance with Ineffective Non-integrated management
Ineffective Legal capital Inability to recover due-diligence Inadequate quality and apply disciplinary Financial
of community applicable laws and marketing allowance for strategies product development
communication Shifting terms and requirements Inability to recover processing on prospective standards measures Statement
Corrective Actions investment initiatives regulations on energy Performance message credit losses process
between and amongst Personal Safety from a business contracting Fraud
and Discipline utilization/conservation conditions
Management interruption parties/business Lack of sustainable
Board and management
Inadequate capital partners supply chain logistics
Ineffective decisions structure and Nonperformance of a
and programs to send Ineffective product
debt/equity post-validation check Improper production
Failure to discipline functions overseas to design and Compliance Inadequate Corporate
Board conflicts of financing planning
employees for cheaper markets Economic Inability to measure development Information Governance
interest or lack of Growth Markets Inadequate personal Organization
noncompliance Conditions/Industry performance Payroll Environmental, verification Management
independence safety Structure Finance &
Trends Failure to optimize Health and Safety Accounting Poor engineering
Failure to maintain capital structure (EH&S) E-Commerce/
Inconsistent treatment Failure to perform design and Investor Relations Ineffective anti-fraud
Inappropriate decision services along rural Lack of key Contracting and Information Internet Strategy
of employees for Ineffective strategy post-launch feedback standardization Failure to establish programs
making and delegation and under-served performance Lack of adequate Outsourcing Security
noncompliance development and Financial markets risk assessment effective means to
of authorities routes Changes in industry indicators processes for periodic Unclear lines of Inaccurate payroll
communication Failure to design Failure to comply manage compliance
structure review, communication, authority processing
environmental with disclosure Inadequate quality Lack of Internet information Inability to implement
Poor cooperation and enforcement of safety procedures Providing poor
Failure to communicate Lack of accessibility Inadequate Financial Asset Insurance and Improper bidding and requirements Failure to protect controls exposure of products a compliance and
and organizational Inadequate health and safety Ineffective/inefficient information Failure to establish
consequences of for elderly and communication Lack of growth in new Investment Hedging selection, contracting, intellectual property or services ethics program
alignment consideration of policies access controls effective executive
unethical behavior and disabled persons Macroeconomic of performance or emerging markets Misuse of authority Inefficient payroll and ongoing
external factors Lack of policies and dashboard views
noncompliance changes expectations processing due diligence Inadequate financial Inappropriate technical
procedures to comply Ineffective financial of compliance issues
Noncompliance with controls Failure to assessment for new Non-existent Lack of effective
Inadequate attention Inappropriate Inappropriate with EH&S standards processes to deliver
applicable laws and Vulnerability to minimize risks to products e-commerce strategy internal control
to strategy and Failure to identify information for insurance/hedging Inappropriate Poor security and and tools to expand communications in
Lack of acceptance regulations Inadequate malicious attacks the environment Lack of data integrity
execution growth opportunities investment decisions coverage delegation of privacy controls business a timely manner
Failure to implement Business cyclicality of key/standard segregation of duties and customers in of the information
Natural Resource of outsourced data Lack of awareness Lack of integrity in Insufficient
changes to correct Fair Trade metrics authority product design relied upon for ongoing
Utilization and of EH&S regulations financial reports collaboration with Failure to implement
systemic program issues Certification Failure to balance Lack of evaluation for compliance management
Accounting third parties Failure to protect segregation of duties
Inappropriate Ineffective anti-virus Inadequate media
portfolio of insurance/hedging Contractual inability e-commerce/
Compensation/ distribution of Payroll strategy training
Demographic changes investments coverage to review security Lack of an Internet trade
Performance Mergers/Acquisitions/ Physical Security decision-making outsourcing risk and privacy practices independent
Failure to adopt fair Commodity risk and Outsourcing
Incentives/ Scenario Planning Divestitures authority audit committee
Ethical Culture/ trade business natural resource security Failure to align Inability to use
Alignment Failure to monitor Untimely application Inability to adhere Compliance
Tone at the Top practices investments with Technology e-commerce to
timely reporting of security patches Substitution to regulatory Organization Management
business strategies Excessive Obsolescence improve customer requirements
Inflation/Deflation Tax compliance risk Reporting
Inability to get Inability to mitigate Inability to identify divisional focus Improper integration relationships
Inadequate disclosure Loss of core Failure to implement
products certified natural resource Failure to consider a clear end-state of rules and regulations
of compensation competencies security controls
process and philosophies Failure to foster dependency scenario planning in vision for the Failure to designate a
Lack of physical/ Failure to upgrade Ineffective/delayed
an ethical culture long-term planning integration/divestiture Complex Click-through fraud specific executive(s)
Monetary and fiscal logical security quality and development, testing, Insufficient sharing
process Inadequate processes organizational in charge
Inability to policies Sole source Liquidity Pensions Failure to establish performance of and deployment of of information
Misalignment of Inadequate systems and policies to secure design
generate business Insufficient accounting, dependence on a compliance plan existing products new technology
performance metrics Inappropriate and processes for physical assets
and reputation Failure to consider tax, regulatory, and outsourced core
with long-term strategy performance utilization and Lack of segregation
through fair trade key variables in operational target Inadequate dedication
incentives reporting of natural functions of duties Inability to report
scenario analysis screening Lack of an of appropriate resources
resources Ineffective physical Insufficient Inappropriate Marketing on key metrics
Inadequate funding effective investment Performance/Talent Market Research
security risk mitigation Retirement diversification technology alliances Programs
Executive compensation External Fraud Failure of outsourcing and liquidity management team Management and Intellectual
Failure to monitor and Incomplete plans Programs Government of product range
inconsistent with control unauthorized Inadequate responses agency to meet Compensation Property
due diligence Investigations Lack of authority and Ineffective
stakeholder expectations activities to scenarios requirements (IP) independence
Inability to fund Physical and Failure to replace presentation
Operations Poor product Inadequate information Analysis of
Inadequate cash flow pensions within Unreasonable Environmental obsolete technology of information
Theft lifecycle to support marketing insignificant data
the due dates Ineffective design of
Failure to protect Philanthropy Project Financing Customer fraud Failure to achieve Failure to monitor performance Lack of guidance programs
retirement programs Failure to register management
Undue emphasis on whistleblowers synergies from post business partners expectations regarding matters
merger integration IP rights
short-term results Adverse changes in of government Failure to monitor Compliance
Inappropriate actuarial Inadequate physical Failure to adopt
volume of debt Failure to ensure the investigations marketing programs Reporting
Insufficient estimates Incentives not security around data appropriate techniques Regulatory
Financing projects Vendor or business Absence of specific securities issued scheduling and timely
organizational Process linked to Regulatory risks centers Failure to protect with business partners and methods for market Reporting
with harmful partner fraud supplier criteria in completion of processes
philanthropic Management performance sensitive information Testing Timing research
environmental impacts the area of social Failure to identify
Misalignment of Ethics Reporting activities Failure to meet pertaining to IP Lack of cohesion/ Failure to identify
performance Inability to manage areas of concern
incentives and rewards Insufficient control pension fund Ineffective cooperation between and report key
Ineffective Inefficient data environmental or that could trigger
Failure to encourage over distributions obligations oversight/ Inaccurate and costly marketing and sales Analysis and research compliance-related Inappropriate external
Failure to screen anti-fraud programs retention processes climate changes governmental
employees to general financing Inability to track governance of administration process investigations Infringement of IP organizations results in the formation trends reporting
(external fraud) and tools Inadequate Delay in development
undertake projects assets and related executive rights owned by others of incorrect conclusions
Failure to identify pre-release and launch of new
Corporate philanthropy information compensation Failure to properly
and report key Inadequate analysis testing products Failure to identify Inadequate resources
Responsibility and Policy Pricing of market depth process Failure to archive conduct routine Improper internal to report compliance Material misstatements
ethics-related trends Ineffective reporting Financing projects in Inability to fund target audience
Sustainability critical data in capacity planning investigation Failure to analyze issues effectively in the financial
(CR&S) of organizations countries with human retirement programs Failure to protect the
off-site location and inefficient Noncompliance Poor anticipation of current market statements
Inadequate resources philanthropic rights violations Geo-political Potential for use of IP
Inadequate logistic communication with regulatory market requirements conditions
to report ethics violations initiatives Inadequate working fraudulent Inadequate reporting
Inadequate processes programs in times requirements Failure to properly
Failure to comply with capital management behavior of material compliance Inability to report on
communication Failure to secure of crisis track results
Failure to meet pricing regulations Failure to support issues to appropriate the effectiveness of
Inadequate reporting of of policies transportable media
Social Responsibility international Failure to time external stakeholders internal controls
material ethics violations Ineffective equity Inadequate market
obligations Suspension of country Ineffective/inefficient patent rights new product
to appropriate external and deferred testing
concessions Ineffective business processes compensation pre-announcement Unethical marketing
stakeholders Inappropriate pricing Inability to capture
enforcement of process programs
Lack of involvement Sustainability of products/services required tax and Improper valuations
Resource Scarcity policies
from appropriate Strategy legal data Failure to monitor
levels of management Planning/ activities of business Controls and
Expropriation by Labor and Legal and
Budgeting/ Taxation partners Monitoring
governments Employment Regulatory
Lack of focus on Policies conflict with Lack of flexibility in Forecasting Issues Compliance Lack of integration of
Investigation Taxation
Inadequate oversight research and business operations pricing mechanism Talent Pipeline/ Training and internal controls over
Failure to demonstrate
over CR&S activities development of Recruitment Development financial reporting
corporate responsibility Political instability Inadequate
renewable Marketing Strategy Public Relations processes with other
(local, state, country) Inappropriate Noncompliance with Failure to incorporate Lack of guidance establishment of
Lack of defined energy sources Problem operational and/or
Failure to comply with business assumptions transfer pricing terms Privacy and Data employment laws regarding appropriate preventative and
Lack of adequate protocols to conduct CR&S priorities not preferred pricing Excessive tax Protection Management legal practices compliance processes
Scarcity of water Lack of succession into human detective controls
disclosure of CR&S investigations adequately engrained valuations of property Ineffective training
(potable and planning/loss of resources policies
activities within overall business Excessive trade and development Marketing programs
industrial) Unreliable information Inadequate or key personnel Ineffective treatment
strategy embargoes programs Improper not aligned with Failure to establish Inability to identify
Ineffective overly aggressive of public relations
used in planning and Unauthorized Untimely detection Failure to monitor communication of monitoring and and remediate material
Failure to identify and international Failure to minimize tax tax planning
budgeting process access to personally and escalation of compliance with mandatory legal objectives testing programs weaknesses and
assess ethics and pricing strategy costs of acquiring and Poor employee Lack of adequate
compliance related risks Lack of cooperation Corruption risk locating physical assets identifiable problems employment laws requirements significant deficiencies
Reputation/ retention policies programs for
with industry-wide (including foreign and facilities information (PII) Inconsistent
Stakeholder continued Corporate messages
initiatives corrupt practices Failure to monitor Inability to meet tax messaging Inability to sustain
Relations employability of Inadequate and Lack of awareness not aligned with
violations) plans and budgets requirements Failure to comply control improvements
Failure to identify employees Unclear ownership untimely post-mortem of employment laws corporate strategy
Vision, Mission Failure to attract and and classification among personnel with the regulations
processes and activities Poor sustainability Technology Suboptimal actions to resolve Reporting
impacted by ethics and considerations in and Values depreciation policy retain employees of data problems
Inability to understand Training and Quality
and meet shareholder compliance related risks operational processes Improper Inadequate tax risk development program
Cultural disconnect Lack of oversight Incorrect assessment
expectations tax planning management not aligned with
authority for of market size
business plans Policies and
Poor workforce Lack of data integrity Inability to solve
Inability to plan Failure to articulate a implementation Procedures
Failure to understand Failure to regularly diversity problems Failure to provide
assess the organization’s for obsolescence vision statement that accurate and complete
trends related to the Waste Reduction Unexpected cash
Sustainable Hazards/ inspires the organization Utilization Outsourcing of the information
organization's workforce, and Closed loop taxes Failure to implement
Water Quality Catastrophic Loss training and
creditors, customers, and Production and maintain an Failure to develop
other stakeholders Ineffective recruiting development Sales Strategy
Inability to implement effective corporate appropriate policies
process function Failure to provide
technology Failure to optimize tax compliance program and procedures
Failure to define timely information
Real or perceived Monitoring and Discharges and the mission of the Asset misappropriation savings from business
Failure to reduce Health epidemics Project Records
influence of majority Auditing runoff affecting organization relationships
waste (SARS, influenza, etc.) Management Management Excessive and
shareholders availability of Ineffective/delayed Poor workforce
planning Ineffective sales force inconsistent policies Utilization of
water resources development, testing, Failure to articulate Litigation and Privacy and and procedures outdated information
and deployment of values for conducting Failure to undertake
Failure to adequately Failure to conduct Improper waste Dispute Resolution Security Laws and reporting tools
Excessive usage of Natural disasters new technology business timely maintenance of Failure to monitor, Improper
consider and/or respond routine compliance treatment/reuse/
water plant and machinery communicate, and management Poorly designed Failure to establish
to shareholder proposals audits disposal practices
report on project of records alternative sales accountability and
progress Ineffective strategies measurement
Failure to comply Inability to adopt Failure to establish
Inappropriate Improper production litigation risk Statutory
with applicable a sustainable Man-made formal privacy
Poor corporate allocation of resources planning Failure to maintain assessment
regulations on manufacturing hazards/terrorism policies Reporting
brand perception for monitoring and Failure to obtain security Imprecise metrics to
water process proper approvals and monitor sales strategy
auditing
stakeholder buy-in Residual claims success
Noncompliance with Inadequate capacity Failure to implement
Failure to comply from disposed or Risk Assessment Failure to identify
applicable waste planning privacy programs
Failure to continuously with legal and tax acquired entities statutory reporting
management laws Failure to identify, Inaccurately
monitor the ethics and prioritize, report, and requirements forecasting key requirements
and regulations Laws and Regulations
Risk Oversight compliance
Inappropriate location manage project goals Failure to comply trends in the market
Inability to Inability to identify
and/or inefficient Lack of data with applicable Failure to ensure
defend lawsuits significant compliance
operation of assets retention policies privacy legislations data accuracy in
risks
Inadequate Board and procedures statutory reporting
Policies and Lobbying
oversight of risk Procedures Lack of pre-emptive
management activities legal risk management Failure to establish
Inappropriate or
process controls to mitigate
incorrect form of
identified risks
Adverse legal/ presentation
Inadequate structure to regulatory changes
allow for an Enterprise Inadequate ethics and Technology
(multi-jurisdictional) Pass-through
Risk Management process compliance policies Licensing Inability to
liability from
business partners communicate risks
Inadequate or Noncompliance across lines of business Sustainability
inappropriate risk Inadequate ethics and with country/ Reporting
appetite and tolerances compliance procedures jurisdiction-specific Failure to import/export
laws and regulations technology, software, Records and
data, and/or hardware Information
Management Failure to disclose
Lack of risk intelligent
Failure to prepare Supervision noncompliance
decision-making
job-specific procedures with applicable
Failure to comply with environmental laws
Markets legal requirements Failure to establish
and regulations
a recordkeeping
Inadequate risk-related Program policy Lack of accountability
public disclosures Assessment and and measurement
Failure to constantly Failure to position
Evaluation
review the applicable sustainability as an
Financial market risk Inability to produce investable concept
legislations
records Failure to establish
Inadequate utilization Failure to collect the and maintain
of an appropriate risk relevant data and Use of unlicensed supervisory controls Inability to address
framework information to evaluate and inappropriate Lack of adherence shareholder concerns
Commodity price risk
the program software with recordkeeping
laws and obligations Inability to
link compliance
Failure to identify Failure to establish performance to
areas of concern and business partner Lack of knowledge performance
Transparency and Interest rate risk escrow agreements
prioritize them to preserve legal management
Financial Integrity Tax Reporting
evidence

Failure to take efforts Compensation is not

to continuously Foreign exchange Lack of a document linked to personal
improve the program rate risk retention policy performance Inadequate tax
Cursory reviews of
sensitization of
financial statements
financial data
and related disclosures
Lack of an ongoing
responsibility to
Structure and Third Party/ supervise mandatory Noncompliance with
Failure to challenge Oversight Joint Venture retention of filing requirements
management Requirements documents
assumptions

Inability to produce tax

Inadequate oversight Inappropriate
Project funding basis balance sheets
of internal and external oversight policies
auditors

Inadequate oversight Inadequate global tax

Inadequate or structure Inability to audit provision evaluation
unqualified finance third parties
organization Inappropriate
delegation of duties
and monitoring of
activities Contract risk
Lack of financial
expertise on the
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Failure to train specific
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