Kevin Briggs

Interim Financial Management

Business risk

Risk is the deviation of one or more results of one or more events from their expected value, and that value can be positive or negative; “downside risk” involves incurring a cost and “upside risk” involves failing to attain a benefit.

According to PRINCE2, risk relates to an uncertain event or set of events that, should it occur, will have an effect on the achievement of objectives. A risk is measured by a combination of the probability of a perceived threat or opportunity occurring, and the magnitude of its impact on objectives. Using this definition, the objectives would be the objectives of the business.

Risk can be identified using a range of strategic models, such as the external risks highlighted in “turnaround tools” (as well as one that isn’t here – SWOT), the internal risks highlighted in the “tree roots” analogy (interestingly, the derivation of the word risk is a Greek word meaning “root”) and other risks found with culture or other staff-related issues.

However I have found just one strategic risk model that concerns itself with the identification, stratification and evaluation of internal risk and then to provide the control levers that are required to correct the course of risk. Listed below are some other tools that take a more operational approach.

Depending on the culture of the organisation, industry practice and compliance requirements, risk may be identified using a number of techniques:

·         Objectives-based: as above, any event that may endanger the achievement of objectives, either in part or completely

·         Scenario-based: objectives may be achieved in different ways with different risks or different interaction of forces

·         Common-risk: some risks (particularly industry-specific risks) are known and quantifiable

·         Risk charting: assumes that resources are a risk

There are a number of tools associated with risk management, such as Monte Carlo simulation, Risk AofA, risk register, Cura Enterprise, Cura Quants, CRIMS, the Aggregate Risk Tool, the Probability Impact Model, SAPHIRE, SCHRAM, TRIMS, etc.

Associated with risk is the management of risk, and associated with this are risk responses (within which there are trade-offs):

·         Avoidance (eliminate, withdraw from, not become involved)

·         Reduction (optimise, mitigate)

·         Share (transfer, outsource, insure)

·         Retention (accept and budget)

 

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