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9.00 - 12.00 'U.
12.00 - 13.00 'U.
13.00 - 16.00 'U.
9.00 - 12.00 'U.
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COR?
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TRIS-,
I I I 3.5
?7
2.4
2.2
I I
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11 CO~?
• LL1J11cU1Jn1~tJ~Vl1~fl111JLi1fJ~t1J
·'''US utilities responses only: Please rate your interest in the following on a scale of 1-5
Post-Sarbaness-Oxley process simplification
3.4 Enterprise wide risk management
Rate case assistance
XBRL(Extensible Business Reporting Language
Internal audit co-sourcing
° 1 2 3 4 5
Note: USl response only. Rate 5 = most important, 1 = least important
Source: Pricewaterhousecooper, Under pressure i90S TRIS--, CO~?
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13 COR?
fl1111L~fJ.:I (Risk) fleJ leJfl1~ (Chance) ~L'VI~fl1';jru'U1-:1eJ~1-:1, I !II
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15 TRIS..... CO~?
n1'i'lii'VI1'ifl1111L~EJ.:Ii).:If'ln'i'[flEJ'i'UJ (Enterprise Wide Risk Management)
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(Strategic Risk)
1"11111 L~EJ.:Jer'ULii~"ill nm1~€l.:J1"i m 11Ji;"'/11111t:l'U11'U1lJlt:l,.h~i;"'/.:Jri"lJ€l.:J• • ~ CLI d ,.d.dill I CLI .d
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fl1111L~~hl~1'Un1,fi1LU'U.nlJ
(Operational Risk)
1"11111L~EJ.:Jer'ULii~"illnm1~lL 'U'U.:Jl'UfllEJ1'U€l.:Jrim sg.:JLt1'U~G'l1J1"illn
'U1"1G'llm m~'U1'Um1'Vil.:Jl'U 11"11.:Ji;"'/~1.:J~'U~i1'U 1111fi.:Jm1'Vl"il~lJl. .... fllEJ1'U€l.:Jl"im
1"11111L~EJ.:Jer'ULii~"illnm111J'I.J~~lJll11n~ 1~L UEJ'U oU'€l'IJ.:JI"l'U l~EJ
1"11€l'U1"1~1Ifi.:Jn~ 1~ LUEJ'U"lJ€l.:JvY.:JVltldEJ.:Jl'UfllEJ 1'ULLG'l~fllEJ'U€ln~nln'U ~
~LLG'l€l.:Jl"1m 'II J1"
l------.L.L.-----------------.r:::'1<:rrf?
fl1111L~E1~~1'Un1'L~'U
(Financial Risk)
fl1111L~E1~~1'Un1't1~Ui co
fl111n~'~L tJEltJ
(Compliance Risk)
n)
'tI)
n1~'U~'VI1~fl'J12J L~t1'1 1btlfh~flfl'J12J L~t1'1t \1'V12JflltJ Lyjilt \1il'lfln~fl12J1~f1'U~~f;t,
.:)
LU1'V12J1 tI~ fl1WLIfll1'
n1~'U~'VI1~fl'J12J L~ t1.:1 Lt1'Ll'VI,j1~1J il 'IiheUn'U~'VI1~fl'J12J L~ t1.:1
~~~'Ufl'J12JL~t1'1~t1il2Ji''Ul'i1.'l.I5~n1\l'VI;j'lfl12J1~f1,hltfl.~n'U5~n1\l\h~Lfl'VILfltl'In'Ll, ,
• II
,,) n1~ijfl'J12J Lat1.:1,J1'Ll'JU2J1n LLfl fl'l ';hn1~vi1 '11'Ll1Jil 'Iai''U ~ fl1fil'Ut 'Ll.:l1'LleUUij'II ., ,
1Jil'Unvnil'l2J1n
n1~ Ltl fl L~t1 fl'J12J L~t1'1 Lt1un1~ Lt1fl L~ t11\lfle:iilU1Jil'lil '1fln ~ ,
18
• CVlilnn1~\J~CVl1~tl1111La
ij.:)tln~~L~~ru",,j1titJfl1111L~t1':)\I~ijfl1111a1111~t:lt'Un1~LLti.:)tij'U1I1nn11ij.:)tln~~ OJ
ft~Lfttlfl1111L~t1.:)
+n1~tJ'i"'1~fl1111L~t1.:) ijl';n1~fh,)flfl1111L~t1.:) LL~LtI'Un~~tJ1'Un1~t'Un1~')f1n1~ fl1111L~t1':)~1':) 6'] l<Mijtl''U~~~tJ~t1ijlli'tJl.l ijeh.:)LtJ'U~~tJtJ
'II
+atJ'i"'1~V1 nvh'Uij fl1111i'tl i3fl"ijtJ LLft~ija1'U~111 t'UVIn:'U(;l ij'U"ij.:)n~~tJ1'Un1~ 'II • •
tJ'i\11~fl1111L~t1.:)
+lh~~tJtJn1~tJ'i"'1~fl1111L~t1.:)1~~n'lhltltl~tJ"iijeh':)\I'i':),)':)LLft~L"'1I1~all ..f.:) ij.:)tln~ n1~tJ'i"'1~fl1111L~t1':)\I~·vht<MLnfl1RJ'U5~~lIt"'1I''Uij,:)f'ln~~fi1'u.:)5':)fl1111 L~t1':)LtJ'Ui1\1,)t1~d1Atyl'Un1~~f1a'Ut\l LLft~tJ'i"'1~')f1n1~V1i''Wtl1n~LLft~ .:)tJtI~~1I1Nt\1ijfl1111L"'1I1~all
TRIS..;19 COR?
• n1~\J"iVl1~fl1111bi1fJ{I ~€l fl"j~Uleufl1"jleufl1"j"j~U
q
tJ"j~ biJeu ~~fl1"j bb~~rllUrl1J bV1~fl1"jf;)hJj~€l?ft11eu fl1"jruU1\1€l~1-:J q q
I II
Vl €l1\l btl ~~eu "jl1J 5-:J fl1"j b~ 1 ~ ~ ~ 11J tJ"j~ biJeu~~ bb~ ~"j~ UU fl1"j IJ IJ I I I
"j1tJ-:J1eu ~\Ii1 b~€l n€ll~\tl~rll11Jb~€l~eul~€l~l\1~€l?f1J bV1~?f1J~~ q
I
11 €l\l rlfl"j?f11J l"jt1Vl\l ~u"j"j~l ~ t1tJ"j~ ?f-:Jrl~ €l-:J€l-:J rlfl"j1~ q q
T~IC
TRIS-,21 CO~?
fl1111 L~ fJ.:IflfJ t1l1~U lfi (Risk Appetite) /
If ~ d If '" 'III'lh::LflflLLa::LnN'fI'!JtI.:Ifl111lLtlU.:IfIt1.:1fl n~1il::u t1ll~U Lfl
L~t1~1ul~t1.:1fln~u~~q1auifluua::n1~n1il'!JtI.:ItI.:Ifln~
"'... If .,. ~ d'" !:i d '" ~ II ~::flUfl111l LUU.:IL\J'U1il1n LnN'fI'VI~t1'lh::Lflfl'!J £1.:1 fl1111LtlU.:IfI: '::AUfl1111LrtfJ.:IflfJtllI':i\J ~A
Utllli'U\.i(Risk Tolerance) /
fl111lL~U.:I;1n~::'VIu"t1t1.:1fln~;1ijtl~titl'U;1~u'i'VI1~1il::fi1 fl1111 L~fJ.:Ifliitl~ Lu'Un1~lfl'1 '.:Itl11ilLtJ'Un1~LtJ~U'ULLtJa.:lLtln1innfl'VI~t1 (Inherent Risk) / e..Ian~::'VIU'!JtI.:Ifl111lL~U.:I
~::iUfl111lL~U.:I;1L'VIittltlU'VIa.:l1il1n;1~\J'i'VI1~\.ifi1LU'Un1~L~t1 v vfl1111L~fJ.:IflL'Matltlfi v LtJ~U'ULLtJa.:lLtln1iUnfl'VI~t1e..1an~::'VI\J'!JtI.:Ifl111lL~U.:I
(Residual Risk) /
22
n1'~tJ~\11~tl1111 L~~~ LLtJtJ~1~~
(Enterprise Risk Management)
Treadway Commission (COSO)
\9I111\'1~nn1~tt1il.:l Committee of Sponsoring Organizations of the
8 il.:lthh:milU
T~IS--"23 COR?
. . ~ ..
n1~tJ~\11~fl1111Lf1~~LLtJtJcVi'1cr14i1
(Enterprise Risk Management)
1. ~1l1'WLL1fli1i)3J1l1Ul'Lli).:Jf'1n'i (Lsd'Ll tl~,.ru"'ll'Lln1'i Itit!
QI
ClII8 il.:JfI ')~nilUVI tJ"iVl1'ifl113JL~U.:J 'J"iUi5'i'i3J1Ji).:JtJfl~1n'i, d d rv rv tlrv ~1l1'WLL1fli1i)3J1'Ll n1'i'Vi1.:J1'Ll 3J3J3Ji).:J LL~~\1f1'Llfl~~ijbnV1b1Jil.:Jflll'W1Jlin1J ,
';i)fl113JL~U.:J 'i~~tJfl113JL~U.:J~i).:JAn'i~13J1'ifl Ui)3J~'Ul.1 Lt1'Ll~'Ll)
2. n1'in1V1'Llfl1(Jlfltl'i~~.:JA (1(;lfl,h~~.:JA Lll.:Jn~U'VIi5, , , 1(Jlfl,h~~.:JAv1L~U1,j'i).:JntJVI'Li1U.:J1'Ll),
3. n1'i'i~tJLVI(Jln1'iNv1ij'[i)n1~Lnfl (LVI(;ln1'iN'itlLL'U'U, , , v • u
~1.:J e'j Vi Ln fl'J1nil'J~UIl1U'Lli)n/ 1l1U1'Ll i'U(;li)'Lln1'i
'Vi1.:J1'Ll li)n1~/~t1~'i'ifl Lt1'Ll~'Ll)
4. n1'itl'i~ Lij'Ll'i~~tJfl113JL~U.:J ('i~~tJfl113J'i'ULL 'i.:J1Ji).:J, l:Jan"i~'VI' I LLa~LPln'la1.'lJn'l"iLnG'l)
· . ~ n1~u~Vl1~fl1111LaU{lLLUU\11"4a
(Enterprise Risk Management)
5. n1~flil'U~'lJil.:l~ilfl111JL~t1.:1(l~LLti n1~~~'U, LL~~
,.h~W'lJ'VI1.:1 Litiln)
6. n"n~~1Jn1~fl1'Ufl1J (n1~.l1Lij'lJn"n~~1Jn1~fl1'Ufl1J, , fl11Jm~fh\1'lJfll1 n1~fh\1'lJfl\1f1'V11.:1 n1~~.:In1~
LtJ'lJ~'lJ)
7. ~1~~'lJL'VIf1LL~~n1~~il~1~(n1~ij'il1J~,j11~1~.. LcWtI.:I'Will'lJn1~'U~\11~.:I1'lJ ij~~'U'U~1~~'lJL'VIf1~;l ij
n~t1'V15f.'lJn1~~il~1~),
8. n1~~fl(;l11JLL~~tJ~~W'lJN~ (n1~;lflfl11JLL~~
tJ~~W'lJN~ n1~~1t1.:11'lJN~n1~'U~\11~fl111JL~t1.:1)
25 TRIS..,. CO~?
1. f11'i';1V1CUfl1\P1t1tJ'i~fl.:JA (Establish the 'I
Context) II •
2. f11'iU.:J;;fl112JLafJ.:J (Risk Identification)
3. f11'itJ'i~LijCUfl112JL~fJ.:J (Risk Evaluation)
4. f11'i~flf11'ifl112JL~fJ.:J (Risk Treatment)
5. f11'i~fl\PI12J~aLLa~f11'i'i1fJ.:J1CU (Risk
Monitoring and Review)
TRIS..,.26 CO~?
o ., tI II l.fl1V1'Ufl1~Cl 1~a.:lfl
:/ ,
r D
6.t11~Lij'U~afl11~flfl11LLa~
LL~'U\J;V111fl1111L~V.:l
"" //
"
27
2.1~\Jfl1111L~V.:l,
~ . 3.,h~Lij'Ufl1111 LaV.:l
D., ., 0
4.;)flfl11LLa~;)fl'VI"UL~'U . \J;Vl11fl1111 LaV.:l
D5.11V.:I1'ULLa~
... ~fl~111~a T~IS-,
COR?
(Establish the Context)
T~IS-, 28 CO~?
• • • •
o tV
il1fltlbb1n
• n1V1CUfl1~f:l\J1~a\ifl1Jil\in11t1"iVl11fl1111b~fJ\i fl11n1V1cuflleM 'I
ailflflail\intl1flfJ\1f1cU 1111n'l bbil~1~f:l\J1~a\ifl1Jil\iil\ifln1 'I
TRIS--,29 COR?
(Establish the Context)
f1112JL~~NI L;j'U~.:lvffl.:lNftfl~::\1'U,}eln1~'U~~ft1lJlCltl~::a.:ltl'lJtHltJ.:IAfl~~.:l,1'U o <V tI dOli "l "l <V tI d d 4 ~
fl1~fl1V1'Ufl1lJlCl ~::a.:lflLLft::\11f1112JL'lJ11.'l1.'U1lJlCl ~::a.:lfl'lJv.:leJ.:lflfl~'l.:lLu'U
,r'UlJl eJ'U LL~fl~~ eJ.:lfl~::\'i"1 L~ eJ LiJ'Ufl~eJ'U LLft ::;;f1\11.:l'lJeJ.:lfl1~'U'iVl1~f1112J L~ t1.:l !II
'l1flU'U v.:ltlfl~f11~\'i1fl1~n1V1'Ufl1lJlCltl~::a.:lAVI~v'Ult1'U1t1L'U . . ' Q fl'" II Q <V tI d d<V d II
fl1~'U~"'11f1112JL t1.:l\1avflflfti).:lfl\Jfl1~fl'lhlJlq ~~a.:lfl'lJv.:li).:lflfl~ L\1va~1.:l
f1112J2i'UL'lL.111 fl1~'U'iVl1~f1112J L~t1.:l~ LnflNft 'l::\'i1L~v.:ltlfl~a12J1~Cl\J~~ft• fl1~n'l/1lJlCltl~::a.:ltl'lJv.:lv.:ltlfl~L~•
30
II .QU CLI If Q If
~~~~~~~1~EJ~iJI'\.JU~~fl1':in\l,~~~~~n':i
fl1':iijLih~1J1EJ~"'n~~~fl':i~~~~~~~~n1Jfl1':in\l
fh~'\.J~1~t:l'l.h~~~~fl1':i1J~~1':i~11lJL~EJ~3.
2.
1.
2.
3. f11V1'U ~il'l "'lh~G1.:j f"l"lJeJ.:j fl11'IJ~V111I"ld 11J L~ EJ.:j 1~G1 eJ~I"l"'eJ.:j fl'IJ i~EJ-v1fI1,jfl11 n\l LL~~, il'l"U1~G1.:jf"l"lJeJ.:jeJ.:jf"lfl1,
4. ------ -------------;=-=-=-======::;-
1~EJ vi'iJI-U/111 ':i n \l
~
31
II •
cueVi 1 n1CV1CUfl1t91fltl~:a{lA
6.'lh::Lih.l~"111'j
~~ 111'jLL":: LL~ 'U
U~vt1'jl'1'"J1~L~V~
1.fh~\Jfl
1f1Cl'lh"::iI{I"•
~t 2.'j::Ul'1'"J1~.
L~V~
~~
3.'lh::Lii'U
l'1'"J1~L~V~
"V'
4. ~~111'jLL"::
~~-vi1LL~'U
U~vt1'il'111~
Ii
•
4. fh~'\.J ~Lih~lJ1 EJ'~~ LL~'\.J~1'\.J1~':i~ fl1':iLL~~ n\l fl':i':ilJ
~vh1~1J':i':imih~lJ1EJ1'\.J':i~~1J~~~ fl':i•
5. 'i1f,Hl"l'ULL"::
~~~1~~"
Specific ov '1 tI 1II '1 ov "I 1II
V1n"~"1J L'UtJ.:Ifln"L1J1 L'lfl".:In'U L" 'I
a1~1"n1"~al~111flnu"~a.:lA~'U1J,,,,a~aa1~'l
•••
•
•
L~vu;~uc~n1,1~~;n1,~nA11~flv~Aav~n~Lu1~~1u~v~v~An, 1~a~n1'~;~1'
A11~L~u~1~A11~i1~,"vl~~v~~nA1Lvhn~ ;vua:: 85 1l1U1UUUqj;; 2556
L~vLvi~'1U\~~flv~Aav~n~naU'VI6~v~v~An, lflu~n1,u;~1'A11~L~U~ L~m~~ • '1U\~~1nn1,fi1LihJ.:l1ULVhn~ ;vaa:: 15 1l1U1UUUqj;; 2556
34
+ Measurable
+ Attainable
+ Relevant
+ Timely
'I 'I
'M~tJl1i 11i11'l~1'UL;;.:ItA~1nA'M~tJL;;.:IflnAcfl1CW 'I
a1~1"n~11~1J""a~al~cfl1ul~Anucfl1cwVlicwu1n"• • 'I ~ 1II CIII tI CIII I
LLa~~.:I LL1"atJ~V1tJ.:Ifln"~tJU 'U
iifl11~ L~U1~tJ.:Ia~cW'U6 LLaZLtJ'U1Ul'U\1fl'VI1.:1 CIII ov..,.ov ov tI tI
L"U1n1J1aUVI fl'U1JtJ.:ItJ.:Ifln"
CIllO c10v '1 0..,. ~1II ~n1'M'U""~U~L1aTVI""L'l'U L'Un1""1L'U'Un1" L'M
1J""a1flnU,,~a.:lA'I 'I
TRIS--,33 COR?
+ n1'i1Ltl"1::\1LVlfln1,.n1LtI\Ad1\AVI~.:I1Ji).:In"::U1\An1,.,.::Utl1111L~fJ.:I 'I'I
• n1"~~1,.nl1il.:la1LVlfl1Ji).:ILVlfln1,.nt1111.';~an,.::V1U 'I 'I
?f1 L'VIt'l ~
• fll'rU11,:j1fl~1tltlfl'HU1'UL:a,:jUtl,:lfl'Ul1JL~fJ,:jYfe:l ~ ~
T~IS..... 35 COR?
6.iJ'l~L:iju~"fm
~1'lfl1'lLL"~LL~U
'I.J~'VI1'l1'l111JL~t1.:1
Ii
1.n1'VIUI'l
1(ll{liJ'l~"'.:Ifi,
.U 2.,-::\Jfl1111,
L~~~
.J.J,.
3.iJ'l~L:ijU ..i
1'I111JL"'t1.:1
4.~I'lfl1'lLL"~
~1'l'Vi1u~u
'I.J~'VI1'l1'l111J
5.'l1EJ.:I1ULL"~
~1'l(ll11J~"
.•. '0'
.... I
'5~'4il~~v'VIll~~n'5~'VI'U1'UL't1.:1~'U~m ih'Vl1l1V"lI £1.:1 ...
€I.:1fl f)1'V11€1 f)11t1~'Iii.:l1'l..I'Vr.:l1 'U1:::~U€l.:lfl f)1LL(;'l:::
I
cueVi 2 ~~\Jfl1111ba~~ I
'" ..I..,.•~
n~f)11:lJ , ...
- tl~~t1f111:lJ b~t1.:1Yi'.:I~1 f).f11t11'Ubb(;'l:::.f11 t1'U€I f) , ...
,.11 I Q ~ 4
- L'VI~f)11ru11t1IJl1.:1~ 'Vl€l1~~:::bf)~"lJ'U I I II II
- f)11bt1~t1'Ubbtl(;l.:l1Ji1.:1 ~ .yhn~:U'UYi'.:I~1 f).f11t11'Ubb(;'l:::
.f11t1'Ue:Jf)
• 'h~IJl'VIfl11lIL~V.:I - fl1111L~V.:I~1'Un~~'VI5 (Strategic Risk)
- fl11lIL~V.:I~1'UtI~,j~.:I1'U (Operational Risk)
- fl1111L~V.:I~1'Un1'5L~'U (Financial Risk)
- fl11lIL~V.:I~1'Un1'5t1~,j"~111n!l'5~Lijv'U
(Compliance Risk) ._.. '-'~------~.....
36 COR?
'4flit1n,1'LI'VI'Li1fJ.:J1'L11~ij
'lh~fl'VI5111'W
.., 0
- 'tI1fl'VIn~~, fl11:U'ti1'L11aJ ClI
If
R'J13JcNf/4i1Un11unu"i.nu
LLit~fl11:U'LQ'W1~'VI1.:J '1/
'L!el""..,... d -UJu!l'lJ""1:un~'VI:U1a'VI
o n1'V1'L1fl
37
o n1'V1'L1flL1it1
flN111'W•
," ,I';'
~1euh~n1'S'S::'4fl112J L~fJ~f ft .
38
• ~1il~1~n1~~~\Jfl1111La .
Ii
" iNlflO'i
-n;lO'i'i3J9113JLL~'UOatl'VItilsj, fl13J1'iau11uflo1'iu'i'ia
'II ,
..., 81 "" 'I III1flnu'i::fl.:JfliJ.:JflO'iLfI,
o ... - 01'ifl1L'U'lN1'Ufl13J
mUJ'VIfibhJ 'i'iafl13J, , dh"'3J1tl
I ...,
LL'!I.:J '!I'U
" " -Oatl'VIfi'!liJ.:JiJ.:JflO'i'!l1f1 01'i, oWfU'U1t oM..1'UfiiJfla1'U01'iW
;I'Ulsjfl13J1'imL'ti.:J,;'Unu
flLL'ti.:Jl.l 'II
T~ISJ39 CORP
FI'J'13JlNfI.:Jl'1un'11VOu"ifl'13J q ...,
,h",'Ufit'Uflruru1n!J1~lUflU fltyty1 '" '"
-O'i::u1'U01'i~1Lu'U.:J1'Ulsj
Lu'UlUfl13J;JiJ910a.:J
Lnflilru"'1;11001'i -~Lit tl~aU 'i::Ltl"U",'iiJ'" 'II
LU~tl'ULLUa.:JO!l'i::LijtlU ~fla10'it'UiJ.:JAO'i9iiJ~1'U0!l
'i::LUtlUt",sj
" -iJ.:Jfl01'i'!l1f101'i
U'i::'tf1fl3JoW'Ud'toMU,fla10'i
i'u'VI'i1uil.:Jo~'i:: LUtlUt ",sj
Littlfl1Ui'U;l1001'ia::WfI -~1LU'U.:J1'UlsjLfl;;lfl13J
an
••
"",.x'i' u u 'VIil1;) Lnfl'tl'LI I.flfJ1fl':i~fl\J
•1JVi 3 tI~:aij\Afl111JLflfJ~
• n1~tI~:aij\Afl111JLflfJ~ (Risk Asses
TU':i~1JJ'Ll11LL(;l~~\J;);)fJL61fJ.:I'LI'LI1I I.iln1fl'VI;)~Lnfl1l1n'LIilfJL'WfJ.:I I.fl LL~~'VI1nLnfl'tl'LI
...... 48111 tI IISf~ tI • ."jT L'Wil I.'VIil.:lftn':iL'tI1 I.;)Cl.:l'tlil\JL'tI(;l'tlil.:lL'VIlfJn1':iN(;l1.:1 ~
~~n':i~'VI\J~il1(;lClU':i~fl.:lA'tIil.:lil.:lAn':i• ...... "", A'"1U~ ~~ ."j "'" 11"'81 "",.x
LL~1;)~~.:I~~n':i~'VIU~ilil.:lAn':i':i'LILL ':i.:lLY4fJ.:Ilfl LL~~,j1111~fI~1i\J';hi1;)~fJ L~fJ.:Ilfl• ij ft1111fl1AnJ1I1nUilfJn';hn'LIL~il;) ~1~rl1'V1'L1 fl1l1 (;l':in1':i(;lil\JL~n\Ji1;)~fJ L~ fJ.:I
QI
II
L'VI~1,r'LI1.lil£i1.:1L'VI1I1~flll
./ U':i~Lij'LI~~n':i~'VI\J (Impact)
./ U':i~Lij'LILiln1fl.pi;)~Lnfl (Likelihood)
+ft1':iltULL'LI1'V11.:1n1':iU':i~W'LIft1111L~fJ.:I~.:IL~.:Im1l1NLL~~L~.:If!NIl1'W
+ U':i~W'LIft1111 L~fJ.:I~ijilfJ''LIi1;};}eU'Ll LL~~ft1111 L~fJ.:I~ L'VIitilil£i ~ ~.
6.U'l~Lij'U~rlm'l
~~m'lUrl~u~'U
U~'\II1'lf1111JL~EJ.:J
l.n1'\11'U~
1lJ1t:1U'l~~.:Jfi• !1
2.'l~Uf1111J. ..l
L~EJ.:J
".1. 3.\.h"~Lii'U
f'l1111L~fJ.:I
'" 4.~~m'lLLrl~
~~vi1U~'U
U~'\II1'lf1111J
5.'l1EJ.:J1'ULLrl~
~~lJ111J~rl
•
---------- ------ -- ---I
Clil lC:3Icv 0 cv d I
• n1':i'V'l''\Jl'HU1f"l11:U:U'UtI?f1f"l'Y'llel.:lf"l11:UL?f tI.:I I
• '\.h~Lih.J1'UL~.:I~rufl1'W (Qualitative Risk I ' I
Assessment)
• n1':i'\.h~Lij'Uf"l11:UL~tI.:I"\J1n 2 u"\J-cijtl ~el Liln1fl;l
;)~Lnfl LL~~ ~Utn':i~'VIU tJl1)'ILnru"n1':ith~Lij'U .d ~
f"l11:U L?ftl.:l'll el.:lel.:l f"ln':i
• ~"\J1':iru1"\J1nf"l11:u-r th~?f'\.Jn1':iruLL~~~~tI~ij"\J , 'II •
i 'lJfl~~'lh~ LjjIJ
l _
T~IS.J 41 COR?
T~IS.J 42 COR?
43 COR?'J'
• w"n1~tI~~Lij\Afl1111Li1t1'1
.. " n'iNVnL1'IJ
1
~11J1n/,jilenJ1n
2
- ,Mi11~Lnf''''IJ 1""'In
3tJ
3
,::fi'\J01,,,I1:aw 1
UM~'LIil1'::if1iqV w
'LIi1fl1J1n
2
~lIUO!J
3
t11'L1nft1~
4
~-tfjnq"
5
~~1J1rvM1fl'LI::
1. e.liln'i::'Vl'Ut\'1'IJn1'iL~'IJ
- ,hfl'J11JLilflM1fl 100,000 \J1'1 500,000 \J1'1 3 ~1'L1\J1'1 40 61'L1\J1'1 100 61'L1\J1'1
- O1,ft~'1'L1/''J1Jft~'1'L1. .
- ,hloU;j1flO1,ft~'!'L1
Ilft"i1\JLL'I'LI>Ll'LI~hn
t1,::;i'1 1 UIft'LI6U'"
;!'.I1ft+n"'1Ll'LILWiI
.: ~ L'l'l1J'Il'LI = 10%
Ilft"i1\JLL'I'LI=Ll'LI~hn
\h::;i'1 1 tJIft'LI6U'"
;!'.I1ft+n"'1Ll'LILWiI
.: ~ 10%<L'l'l1J'Il'LI 15%
Ilft"i1\JLL'r1'LI<Ll'LI~hn
\h::;i'1 1 tJIft'LIliU'"
;!\J1ft+ii''''1Ll'LILWiI
'~ 15%<L'R1J"'LI<20%
'W'L';Wllft"i1\JLL'I'LI
.: ~ L'l'l1J"'LI>=20%
- Ilftn'::'1\J01'
L\jn;j1fl~\JtI'::1J1l\l
(%)
100% 99% 90% 85%
532
..1Jilfl1l1n
1
WL\JUa"til1ft'qj!
• flt:LA"n1'itJ'iZLihJfl11:ULfl~~
- 1JIfl\J1fli'!U1flUfl:: ijtyL~flliln1i1L1J~tyL~flliln1ftL1J ~l\!Lilflliln1ftL1J ~l\! Lilflliln1i1L1J ~tyL~flliln1ftL1J
n1-ati'1LU1Jq-aO;) n1-ati'1LU1Jq-aO;) n1-ati'1 LU1Jq-aO;) n1-ati'1LU1Jq-aO;) n1-ati'1LU1Jq-aO;)n!l'M1I1fl
(10%) (20%) (30%) (40%) (50%)
- n1-a~tyL~fl;i11J11J ~l\!L~fl;i11J11J ~l\!L~fl;i11J11J ~l\!Lilfl;i11J11J ijl\!L~fl;i11J11J ijtyL~fl;i11J11J
~nfl1-a1flL'Mqi ~nfl1-a1flL'Mqi ~nfl1-a1flL'Mqi 1% ~nfl1-a1flL'Mqj 5% ~nfl1-a1flL'Mqi ~nfl1-a1flL'Mqi
<1% 10% >10%
- n1-a~tyL~fl-a1flltl ijl\! L~ fl -a1flltl ~l\!L~fl-a1flltl;)1n ~tyL~fl-a1flltl;)1n ~l\!L~fl-a1fll~;)1n ~tyL~fl-a1flltl;)1n
;)1nn1-a;)1nn1-ati'1LU1J~11J n1-ati'1LU1J~11J n1-ati'1LU1J~11J n1-ati'1LU\H11J n1-ati'1LU1J~11J
ti'1LU1J~11J <5% 5% 10% 15% >15%
- -a::UUfl1Uflll. LVlfll1Jlflii -a::UU< 1 "11. -a::UU<= 6"11. -a::UU<= 9 "11.<= 1 "11. ~l\!L~fl > 9"11. ijtyLilfl
i11-ail1JLVlf'I ijtyLilfl !11J-6il\lfl~nfl1 ijl\!L~fl !11J-6il\lfl ~l\!L~fl!11J-6il\lfl !11J-6il\lfl~nfl1 >
5% ~nfl1 10 % 20%~nfl1 15 % J11J-6il\lfl~nfl1
45<5%
'W1f1~1';11L1J'MU1
'Mt1~ail;;lI""l1V1q/
1V1-a'tif'l1J11JL;;~flU
1I1nn11 1 11J . ~
f1ilL1Jil~
'W1f1~1';11L1J'MU1
'Mt1~ail;;lI""I1V1W
1V1-a'tif'l1J11JL;;~flU
111J
'W1f1~1';11L1J'MU1
'Mt1~ail;;lI""l1V1q/
IVl-a'tif'l1J11JL;;~flU
32
unl"ltlll1flL1J
111J
unl"ltlll1flL1J 12
i111l~
1
lliL\J1Jil1-a::th~ty/
Uilfl1l1n
.. -~fln-a::VIUfl11J
~ilLafl~"il~il ~fln-a
.. -~fln-a::V1Ufl11J
fl1111t1flilflnfl
flilUhn1-atl!lI
'Wfl1U1fl
"il~L-61
h~'Wfl1U1flLYlili'U .. ..
'M-ailU1f1 L;'lU'Mfl1 fl
Lnfln1-aLflfl;'l111l
1I1nn11 1 -a1fl
n1-ai'n~ -a1fl/~tyLflflil1fl1::
th~l\! ii'1 U"1JUfl::
"1
TRIS..,.46 CO~?
-------
I
N,fn1catlca~LijUfl113JLi1EJ{I
31 2
uiL\~JtJ fl1~::ihft'l!/
UilV1I1n
Lavfhtli'\JuiLntJ 1 Lavl'htl;\JuiLntJ 5 Lavl'htl;\JuiLntJ 10 Lavl'htli'\JlsiLntJ 20 Lavl'htl;\Ji.:lUfi 20- J.lfln~::'YI\J.hun!l .... 11'''''
~::L\JV\J tlil\J.:Ifl\J ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU ft1tJ\J1'Y1fiilU
a'l!'I!1Ufl::oUil~nl1tJ
.. .. 1 ..6. J.lfln~::'YI\Jfl1tJfl1111'W.:I'Wil ;Jtlil.:l~nfl1
-r..fln':;'VI\Jtl1U J~ft~;nWl,zi\J J.:Ifl.:li'm~m::fi'\J
fl1111Yl.:l'Will;Jtlil.:l fl1111Yl.:l'Will;JHl« fl1111Yl.:l'Will;Jlill fl1111Yl.:l'Will;J1ill fl1111Yl.:l'Will;JHl« fl1111Yl.:l'Will;Jlill
1I1nni1 70 %\!n~1 1I1nni1 90 0/0 1I1nni1 80 % 1I1nni1 60 % 1I1nni1 50 %
lYlfi'\J'uilvni1'Y1;il lYlfi'\Juilvni1'Y1~il lYlfi'\J1I1nni1 30 1Ylfi'\J1I1nni1 3-"'fln'::'VI\J~1\Jn1" l,"n":M~\J
tJ1;;Lvhn\J 30 tJ1;;fi1LiltJq~n;JtI~::LI1'Y1 Lvhn\J 1 tJ1;; i'UH rrtillYl';hi11t1
-J.lfln~::'YI\J11tJn1~ 1Yln~::'W~\J lYlfi'\Juilvni1'Y1~il lYlfi'\Juilvni1'Y1;il lYlfi'\Juilvni1'Y1~il lYlfi'\J1I1nni1 20 0.......... ...
f11LtJtJq~n;JflCl1tJ'YI Lvhn\J 1 tJ1;; tJ1;;Lvhn\J 10 tJ1;; Lvhn\J 20 tJ1;;
ihft'l!
47 COR?
Inherent Risk VS Residual
2J1f1'in1'i
fl1\Jfl2J• (control)
~ LL~1Jn1"
"" U,,\11"fl1111
L~fJ~ - - -
'" "~flUfl1111
L~fJ~v1
fJilll;ulfi
""'
I
fl112JLflf.l{l I ........ I
'VI2Jil~ 'U
(Inherent
Risk)
~
2J1f1'in"1
fl1\Jfl2J• (control)
fl1111L~fJ~
d ... I
'VI L\1it il il fJ 'II
""'----- -----(Residual
Risk)
48
~ I
~1ila1~LL~ucflijfl1111LflfJ~ (Risk~ ~
e.Jan'i~VI\J
(Impact)
/ Risk Appetite
Boundary
5 5 10 15 20 25
4 4 8 12 16 20
3 3 6 9 12 15
V22 4 6 8 10 /
;/ 1 2 3 4 5
V 1 2 3 4 5
.'1 ....... ..iln1flVl'l~bnfl
(likelihood)49
I
~1ila1~LL~ucflijfl1111LflfJ~ (Risk,~
5
4
2
1
5421
~
~ \1'Ul1n 8
t11\ma1.:1 fl.:l ~" -
8 RF5
. 0
~1
. .
... • m';ifl~F111lJL&'lEJ'l (Reduce)
nflU'VI5f"un1"S;l"n1''.iA1111L~Uoll• q d d
• n1';j''Vl"~mflEJ'lFl11lJL&'lEJ'l (Avoid)
1.fi1\1'U~
11J1m.h~"'.:Jfi• lL
2.'i~'Ufl111J. L~EJ.:J
6.\h~LiJ'U~",m'i
-;ij~m'iLL"'~LL~'U
'U~\11'i1'l111JL~EJ.:J
J~
3.\h~LiJ'U .. fl111JL"'EJ.:J
., V"
It.'I"m'ULi'I::
,r,,'Vhu~nJ
'U'i'M1'if'l111J
L~V.:J
5.'ilEJ.:Jl'ULL"'~
~~l'l11J~'"
.... ... • m';i£!tllJ';iUFl11lJL&'lEJ'l (Accept)
LL\J1'V11011t\Jn1"Sfh'VI\J,,nflU'VI5n1"S;l,,n1"SA113.IL~UoII• • m';i'l.h~LihJ~f1n';i~'V1U'iJ1nm';i~1LihJn1';i\Jl1lJnflEJ'V15,
.... ... m';i"'iJ~m';iFl11lJL&'lEJ'l
• m';i'l.h~ LijtJ~tJ'V1tJ LLfI~ ~f1\JltlU LL'V1tJ"lJtl'lm';i~1 LihJn1';i, tf.... ""
\Jl1lJnfl£!'V16n1';i"'iJ~n1';iFl11lJL&'lEJ'l, --- ------ ----------,
T~IS-, 51 COR?
Accept tl€l1J1'u ~11)'1 b~ tl\l~ di~ "iJ1nnTfUnU~\I1'U bb~~.n1 tlltJl';i~ ~u
~111Jb~tl\l~€l\l~n';i~11J1';i~tl€l1J1'ul~
n1';i~1bij'Un1';ib~1Jb~1Jb~€l~~,l€ln1~bn~ Vl~m.J~n';i~V1U~€l\l
_o~ ~111J b~tl\lh1'€l ~'1'U';i~~U~ tl€l1J1'u1~
Share
Avoid
,'-
<<::c>
n1';i~1 bij'Un1';ib~€ltln b~nVl~€lVl~n b~tl\ln"iJn';i';i1J~ti€ll~bn~ I II II ILl
~111J b~tl\l \1\1eUVl1nv11n1';i1inutlV15eU€l1"iJtJl€l\lv11n1';i ~
~"iJ1';if.1.n1(;l~'I.h~~\I~11~11J1';i~U';i';i~ l~Vl~€l \1J b~€lv11 n1';i ~ ~
tJ1'UbtJ~tl'U~€l hJ
n1';i~11J..ij~n1';il~tl bbti\l~111J b~tl\lU1\1(;lb'Unuu~~~ ~
I
1',)flcvi1LL~U\i;Vl1'fl1111LaEJ.:I
LLV1U
Ji'w f'l~ LLUU
LL(I\J~
-'i~~\J~yjeJtJeJ~~\J11l\'
LLPi~eJ~nn1'if'll\Jl'l~
LyjmjeJ~tiu~L~
f'l11~L~tJ~
Lf'l~eJU!J1tJ 1t1!i~ 'i~~\J~~\J1~'lJi
-'i~~\J~m)~~\J1Ji LliltJ'WllleJ~f'l1\Jf'l~, f'l11~L~tJ~ 11i~eJ~n n1'i~liln1'iLYl~L~~
f'l11~'VI~1tJ
Tolerable but
Acceptable or
Limited Focus
caution or
Mana~ement
Discretion/
Medium Risk
Intolerable or
Attention
Required /Hi~h
Risk
-'i~~\Jm1i"'1~1'i(l tJeJ~~\J 1Ill1liltJ~eJ~
~liln1'if'l11~L~tJ~L~eJ
eJtJLU'i~~\J~~\J 1Ji v
Intolerable or
Immediate
Attention
Required /Hi~h
risk
-'i~~\Jm1i"'1~1'i(l tJeJ~~\Jh,<J1LiJullleJ~
d~~liln1'if'l11~L~tJ~
1~eJ~'i~~\J~tJeJ~~\J
1vi'l1uViT~1
5 5 10 15 20 25 1-3 D
4 4 12 16 208 ;Jtl---+---+---+---+------lf------1 V" t1l'Uc;:
3 6 12 159~ 3 mn~
42 2 6 108
1 2 31 4 5
1 2 3 4 5
4-9
10-16
17-25
D
D
D 5'5--...&....-.....&..-.....&..----..L....-4m~
• II • 1/ I
- e..I~l~ fiiJe..I~~vufviLnfl;jcuWiJ,j1111(;)'in1'i,j'CU1111eti~flfl1111LafJ.:I "",,s1J'l tVCII I:!.Il
iJ1~LnfltlCU LCUVlCU'VI VI'iiJ CU'i~fJ~fJ11
- (:..I~LafJ l~LLti ~CUVICU L1~1 VI~iJfl1111a~fl1n~LatJltJ 'i1111tJil.:l, ,s
fl1111 La I
fJ.:Iepj I
iJ1 \I LnfltlculMCUiJCU1fl(;)
T~IS...... 54 CO~?
·----l I
I
I , I 0 c::rt. I I ..::!II
• ~1L'U'.Jn1'~€JtJ1~(;lm'U€J~
•1~i"111)J~'Uhl1i"111)JL~tJ~1~-r'l.Jn1'S~~n1'S(;l1)J~'S~'lJ11'•I • n1'S~~(;l1)J~~'IJ'S~n€J'lJ~1 tJ'S1 tJ~1'U~mr'lJ~'VI1'S'VI~€JI 'U
I ' I i"1ru~n'S'S)Jn1'S'lJ~'VI1'Si"111)J L~tJ~I· ~11lJ~~ ~ ~'l1e~~'IJ~1~~1 m1'IJ~~a=~~~1lJ
1.fhwu~
1~"'I.J'S::,,,.:jl'1. lL
2.'S::'l..J1'l111J. L~EN .g
n1,jifl'l1l1~a (MonitoririS
• LL~\I~f)n1'~fl113JL~EJ.:ICln,j11tfl,;tl~h.:lCln~tl.:l LLa~ih..l~~aVl51l1'W 'U 'U
• V1~11Jil.:l;;tl ~f)'Wa1 f)~tl1;J Lnf);1\1V1a.:l;J1n1etiLL~\I~f) n1~fl113J L~ EJ.:I
• fl13J1~CltJi'1JtJ~.:ILLm1JLL~\I~f)n1~fl113JL~EJ.:I1~fltlf)fl~tl.:ln1JflCl1\1n1~nA 'I
~LtJ~EJ\lLLtJa.:lltJ VI~tln~W~LL~\lL~3Jl1iiitJ~~aVl51l1'W
• iin1~~1EJ.:I1\1~a~tl~1J~Vl1~m~i'1J3Jtl1JVl3J1EJ 'U
6.'I.J'S::Lij'U~mnl'S
~~m'SLL"::~~'U
'I..J~Vml'ldl1JL~EJ.:j
3.th::w'U I ·'VI'UltJ~1'U~'Stl~~"lj€J'lJ ('S1m~€J'U)
fl111J~~EJ.:J i .,hUn'lJ~'VI1'Si"111)JL~tJ~€J~l"ln'S('S1m~€J'ULL~~'S1tJ
4.~"n1'r-~-~il-::""'" 1(;l'S)J1"')I
~,,'ri1~~'U L -_._.__ . __.. _-_.._--
\J;'M1~fl111J
~~!J.:J
5.~1!J.:J1'U~il::
;l""11J~il TRIS.....
55 COR?
TRIS..... 56 COR?
I
'.q
Example ·
By 8Qusting lI'1e IIWel r:I curre/1tY hedjjng, resnl'ces can be released to hllp f~d
illllf'Ol'el"lWrU to pn:tecticn r:I the prol1lctiDn facil1¥.
RIsk To__c:e Ba...d-.y Pl.ed on Ihe prUlleta nrfIed
corp,,_ "Rlsic AJlpetftlM
LiQlihoocl 5c:8I.: A: "'.ry Hiab 8: High C: Ooo.iMIli D: Low E: V.ry ~ F: AblosHnponlble I~ Scale: I: C....lrophio It C,IiGlI III: Signiflunt IV: ''''lIma' TRIS.........
CO~?
Risk Profile <i1ilEh-.>l
5
4
2
1 L.... ....I... ..... ..... ""--__---I Leln1iUn"
1 2 3 4 5 TRIS......... 58 CO~?
• •
fl1LihJn1'ilflfJih'un /fUU::'t;'.:I1\J\J;'VI1'iA11:UL~fJ.:I
• 11m~el'U/11EJlm1J1G1 o CIIt. 1.4 CIIt.
- ~nL'U'Ufl11(;lm'U€l'l';J1m1EJ'l1'ULL~::(;l~(;l11J
11EJtJ
- G11'U11EJ'l1'U'lJi'::"ii1tJ LG1'U€l~€lFlW::€l'Um11Jfl11
•
l.r1TVI'lJ1'1
1\Jltl'Lb::~.:Jf'i. JL
2:~::\Jf1111J• ~~V.:J
(Information and Communication)
+ ~~uutijil2Jaa12J1~Cli1uA'ULLa~~1t1.:l1'Utijil2Ja~h.:l '1~L~t11tijil.:laCl1'U~~ 'II II 'II
LtI'Uilfi1Jil.:lil.:lAn~ \1.:l\l1nIl1t1t'ULLa~1l1t1'Uilnil.:lAn~L';'Utijil2JaVl1.:ln1~L"a'U 'II • II 'II
~a n1~~1Lij'U.:l1'U1Jil.:lil.:lAn~ LY4ilt~tij'U(Jlil'Un1~fh'VI'Ufl LL'U1V11.:l(Jlilua'Uil.:l
~ilfl112JL~t1.:lijtijil2Ja~LY4t1.:l'V4il LLa~"fl(Jl12J~a'Vhl.1ilfi1.:lijtl~~aVl51l1'V4 'II
+ ';il.:lVl1.:ln1~~ila1~~ijtl~~aVl51l1'V4 ~il.:l'Vht ~u fla1n~V1n~~~u a12J1~Cl ~ila1~n'Ul~ LLa~ijn1~LLanLtI~t1'Utijil2Ja~~'V111.:ln'U atlliu"a12J1~ClLtij1t\l
'II 'II -.J II d II... "I II"" ft"1 d....,f
UVltI1V1'V1'U1V11J il.:l (Jl'ULil.:l LLa~~U~'VI1~ Lfl~UVI~1Uu nJ'VI1'V1 Ln fl1J'U\l1n n1~ 'II ""
t1~U~\I"i.:l
6.\h::~ii'IJ~an1'I
,rfln1'IUil::U~'IJ
\J~'M1'If'l'1111
~~fJ~
J~
3.'lh::Lij'lJ
f1111J~~V.:J
...."
4.~l'1m'Sum:
~1'1'Vi1U~'lJ
\J~'Vmf1111J
5.'S1V.:J1'lJU'l::
~1'1\Jl11J~'l
, , ~ ~ q
~';J11W1LL~'U'lJ1Vl11m11JLG1EJ'lLL~::FlW::fl111Jfl11
- 11EJ'l1'U1'U11EJ'l1'U'U1::"ii1tJ
- 'U1:: Lij'U~m yjml1-u€l1J~1'U:ij~vi'~ILL~'U'lJ~Vl11m11J "
L~EJ'l~m~€l'l~€ll'U
• ~ ~ q
- FlW::€l'Ufl111Jfl11~';J11W1LL~'U'lJ1Vl11Fll11JLG1EJ'l,
~1EJ'lJ~Vl111::~'lJG1'l LL~::Flw::m11Jfl11'lJ~Vl11m11J "
L~EJ'l'U1::"ii1r;11'U'l1'U €l1';Jijfl1111EJ'l1'U~~(;l11J~~
LL~::'U1:: Lij'Um11J L~EJ'l1'UmnlL~'l~1'U
59 TRIS-, CO~?
TRIS-,60 CO~?
'l:::~\.J~~eJ)J-r'U1~~~11J~eJ,:jfl1'Ufl)Jfl11)JL~~,:j11J~eJ,:j , ijfl1'l~~ fl1'l LVl)J L~)J
'l::: ~'U~~ eJ ~eJ)J-r'U 1~ LL~~eJ,:jij fl1'lfl1'Ufl)JLfJeJ,jeJ,:jtl'U , 1)J"l.~fl11)JL~~,:jLfl~eJ'UV1 ~1tJ~,:j'l:::~'U~~eJ)J-r'U1)J1~
'l::: ~'Um1J "1)J1'l()~eJ)J-r'U1~~~ ~eJ,:j~~ fl1'lfl11)J L~~,:j
LfJeJ1~eJ~"l.'U'l:::~'U~~eJ)J-r'U1~~eJ1tJ
'l:::~'Um1J"1)J1'l()~eJ)J-r'U1~~1 LU'U~eJ,:jL~,:j
~~ fl1'lLLm"lll1'UVi
LLa:::,j'f1\11Vi)J.:I1'U
'Un,1~f111)JL~f1.:1
.. ,t ~ l' :: - 1LfI~1:::\1'tJ'Uflv'U'tJv.:lLL~'U.:I1'U ~:::'Ufl1111L f1.:1LLil:::f11L\1fl 'ULLflil:::'tJ'Uflv'U, , - ~m~mvnfl1~ ;lvlla ,~:::f111f11111flfl ,allll1,\;Nv
- lVn1f1Yi'l:::Lnfl ,f111111'ULL~.:I'tJv.:l~iln~:::'YI'U ,~:::fi'Ufl1111ihflty'tJv.:lfl1111
L~f1.:1 LLil:::,j'f1ihfi'U
I.... .ell.. .., - LL'U.:IlJ'U ,\1amilfl.:l ,ilfl LLil:::f1vll~'U
- Yl'l1~N1~illtl~ilLi1f1LLPia:::'YI1.:1Liivn
- ;jflfl111f1~1'lflv'U·'hiin1~,j1LU'Un1~fl111LL~'U,j'f1n1~f11111L~f1.:1
- 1LfI~1:::~f11111L~f1.:1f1.:1L\1iiv
- iiv'Umi'Uib.:l'l~'U'i\11~f11111L~f1.:1
5. ~f1f1111'Y1'U'YI1'U
v
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Worksheet 1 2J •
n11U~~r1d1~ba~~ (Risk Identification)
1~l:1t1';i~1;'1\l~ SLides 32-34 , .,
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TRIS/-/70
~~(! Worksheet 2
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Worksheet 2
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72 TRIS~""
· Worksheet 2
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TRISA' 73
Worksheet 3
n1';j'lh~bihJfld1~b~~Hl (Risk Assessment)
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Worksheet 4
Risk ProfiLe Slides 58
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