2568
Risk Identication)
Likeihood)
Impact)
Degree of Risk)
Degree of Risk)
2568
1.
2.
3.
Pre-Decision
Post-Decision
4.
Pressure/Incentive
Opportunity
Rationalization
Fraud
5.
Risk Identication)
1
Triangle)
Known Factor Unknown Factor
Known
Factor
Unknown
Factor
Likelihood)
5
4
3
15
2
1
5
3. Impact)
5
4
3
2
1
Degree of Risk)
Likelihood) Impact)
×
4. Degree of Risk)
1
Extreme Risk : E)
High Risk : H)
9 - 14
Moderate Risk : M)
4 - 8
Low Risk : L)
1 - 3
Risk Prole)
Likelihood)
Impact) Risk Appetite Boundary)
4Risk Prole 4 4 Quadrant)
Extreme)
(High)
9 - 14
(Medium)
4 - 8
Low)
1 - 3
Degree of Risk)
Risk Map)
Likelihood)
Impact)
1
2
3
4
5
5
5
10
15
20
25
4
4
8
12
16
20
3
3
6
9
12
15
2
2
4
6
8
10
1
1
2
3
4
5
:
:
:
6.
2568
