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حسابداری و مالی::
تعیین راهبرد
Sub-objectives also are established as part of or flowing from the strategy-setting process, and relate to the entity and its subunits and functional activities such as sales, produc- tion, engineering, marketing, productivity, employee engagement, innova- tion, and information technology.
Where objectives within these categories are unclear, where it is unclear how these objectives support the strategic direction, where there are concerns that the objectives are not suitable based on the facts, circumstances, and established laws, rules, regulations, and standards applicable to the entity, or where the organization would be basing its risk assessment on understood but unapproved objectives, management communicates this concern for in- put to the strategy-setting and objective-setting process.
Similarly, ineffective strategy-setting or objective-setting pro- cesses would challenge the entity's ability to identify poorly specified, unreal- istic, or unsuitable objectives.
Including strategy-setting and strategic objectives would require adding other concepts, including risk appetite and risk tolerance, to provide a com- plete discussion of this objective category.
Accordingly, strategy-setting, strategic ob- jectives, and risk appetite remain part of the ERM Framework.
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