LED 6 - Board Risk Committee Essentials (C)
The Board Risk Committee (BRC) plays the primary role of supporting the board in ensuring the adequacy and effectiveness of risk management and internal control systems. As the BRC is not mandatory, the module examines the various governance structures and mechanisms through which boards can have oversight of this important function.
Course Objectives
- Understand the key requirements for adequate and effective risk management and internal control systems.
- Highlight the key disclosure requirements related to risk management and sustainability reporting.
- Recognise the roles and functions of the board, board committees, management and assurance providers in relation to risk management and sustainability reporting.
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