TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

SURVEILLANCE RISQUES [1 record]

Record 1 2024-10-01

English

Subject field(s)
  • Management Control
  • Accounting
  • Finance
CONT

The board [of directors'] role in risk oversight is similar in some ways to the role of the audit committee. ... boards of directors are not expected to unilaterally identify, analyze, mitigate and monitor enterprise risk. Rather, boards must oversee the risk management systems and processes and continuously review the associated outcomes and planning.

French

Domaine(s)
  • Contrôle de gestion
  • Comptabilité
  • Finances
CONT

Le rôle du conseil [d'administration] à l'égard de la surveillance des risques ressemble à certains égards à celui du comité d'audit. [...] il n'incombe pas aux conseils d'administration d'identifier, d'analyser, d'atténuer et de surveiller unilatéralement les risques qui se posent à l'entreprise. Ils doivent plutôt surveiller les systèmes et les processus de gestion des risques tout en examinant sur une base continue les résultats et la planification connexes.

Spanish

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