acceptable risk
31Enterprise risk management — In business, enterprise risk management (ERM) includes the methods and processes used by organizations to manage risks and seize opportunities related to the achievement of their objectives. ERM provides a framework for risk management, which… …
32Return On Risk-Adjusted Capital - RORAC — A rate of return used in financial analysis, whereby riskier projects and investments are evaluated based on the capital at risk. RORAC makes it easier to compare and contrast projects with different risk profiles. Allocated risk capital = the… …
33SOX 404 top-down risk assessment — In financial auditing of public companies in the United States, SOX 404 top down risk assessment (TDRA) is a financial risk assessment performed to comply with Section 404 of the Sarbanes Oxley Act of 2002 (SOX 404). The term is used by the U.S.… …
34Minimum acceptable rate of return — In business and engineering, the minimum acceptable rate of return, often abbreviated MARR, or hurdle rate is the minimum rate of return on a project a manager or company is willing to accept before starting a project, given its risk and the… …
35Audit risk — (also referred to as residual risk) refers to acceptable audit risk, i.e. it indicates the auditor s willingness to accept that the financial statements may be materially misstated after the audit is completed and an unqualified (clean) opinion… …
36Commission on Risk Assessment and Risk Management — (also known as Presidential/Congressional Commission on Risk Assessment and Risk Management) was a commission authorized as part of the Clean Air Act Amendments of 1990 to develop recommendations for how the United States Environmental Protection …
37residual risk — The *risk remaining after the application of *risk management techniques and *internal controls. It is often impossible to eliminate risks entirely; but risks can be managed to levels that an organization’s managers deem to be acceptably low. The …
38Dose journalière acceptable — Dose journalière admissible La dose journalière admissible (DJA) (en anglais, Acceptable Daily Intake ou ADI) représente la quantité d une substance qu un individu moyen de 60 kg peut théoriquement ingérer quotidiennement (tout au long de sa vie) …
39degree of risk — As specified by the commander, the risk to which friendly forces may be subjected from the effects of the detonation of a nuclear weapon used in the attack of a close in enemy target; acceptable degrees of risk under differing tactical conditions …
40ISA 400 Risk Assessments and Internal Control — is one of the International Standards on Auditing. It serves to require the auditor is to understand the client s accounting system and internal control system and to assess control risk and inherent risk. The objective is to determine the nature …
