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Riskmanagement guide Risk Management ?? Guide ?? environmental a ?airs Department Environmental A ?airs REPUBLIC OF SOUTH AFRICA CCONTENTS FOREWORD INTRODUCTION Purpose Structure GUIDEBOOK WHAT IS RISK MANAGEMENT INTRODUCTION DEFINITION OVERVIEW Why do we

Risk Management ?? Guide ?? environmental a ?airs Department Environmental A ?airs REPUBLIC OF SOUTH AFRICA CCONTENTS FOREWORD INTRODUCTION Purpose Structure GUIDEBOOK WHAT IS RISK MANAGEMENT INTRODUCTION DEFINITION OVERVIEW Why do we need risk management Corporate governance Planning and organisation Continuous risk assessment Evolution of risk management Internal audit plans Cultural adjustment CONCLUSION GUIDEBOOK RISK IDENTIFICATION INTRODUCTION THE RISK IDENTIFICATION PROCESS Understand what to consider Gather information to identify risks Apply risk identi ?cation tools Document record risks identi ?ed ? Risk identi ?cation examples ? Document the risk identi ?cation process ? The outputs of risk identi ?cation GUIDEBOOK CONTROL ACTIVITIES INTRODUCTION OUPUTS CONTROL TYPES AND CONTROL TIMING ? Management controls C ? Administrative controls ? Accounting controls ? Information technology controls CONSIDERATIONS FOR IMPROVING CONTROLS ASSURANCE ON CONTROL ACTIVITIES GUIDEBOOK RISK ASSESSMENT INTRODUCTION THE APPROACH ? Identify and evaluate control e ?ectiveness ? Determine the risk impact and likelihood ? Determine the overall risk rating ? Document the risk assessment process ? The outputs of the risk assessment process GUIDEBOOK RISK RATING IMPACT LIKELIHOOD RISK EXPOSURE GUIDEBOOK RISK RESPONSE STRATEGY INTRODUCTION DEVELOPING A RISK RESPONSE STRATEGY ? Identify and select appropriate risk response option ? Assign risk ownership GLOSSARY C FOREWORD The concept of risk management is not new to the public service in that the basic principles of service delivery Batho Pele clearly articulate the need for prudent risk management to underpin the achievement of Government ? s objectives The DEA Enterprise Risk Management Handbook forms the basis of our e ?orts to improve the risk management capability of the DEAin support of achieving a risk intelligent culture We need to enhance our capability to identify manage and monitor those risks at a strategic operational and process level that may impact positively and negatively on the DEA achieving its mandate and strategic intent Further it is important for all of us to understand that the responsibility for risk management vests at all levels of management and is not limited to only the accounting o ?cer the Enterprise Risk Management Directorate and Internal Audit Therefore the decision-making processes of the DEA must at all times consider both risk and reward whilst meeting the needs and expectations of our stakeholders and partners The handbook provides a structured and uniform approach for achieving the above Mr Alf Willis Director General ACTING Date C INTRODUCTION Purpose The DEA Enterprise Risk Management Guide represents the source of reference and guidance for management and sta ? on the governance implementation and execution of risk management within the organisation The Guide ? s purpose is to create a structured and consistent approach to risk management aligning strategy processes people technology and information systems for the purpose of evaluating and managing the uncertainties that the DEA faces due to the nature of the business the change in environment legislation and control environment Starting from the premise that risk is an unavoidable consequence of any organisation ? s activities the aim of the Guide is to