Information is needed at all levels of an organization to identify, assess, and respond to risks, and to otherwise run the entity and achieve its objectives.Information both from external sources and internally generated is obtained and analyzed in setting strategy and objectives, identifying events, analyzing risks, determining risk responses, and otherwise effecting enterprise risk management and carrying out other management activities. A broad-based, generic depiction of information flows into, out of, and within an entity to support its ongoing management is shown in Exhibit 8.1 (taken from the Internal Control – Integrated Framework Evaluation Tools Reference Manual, and drawn fromCompetitive Advantage, M. E. Porter). Further detail on information flows is shown in theInternal Control – Integrated Framework Evaluation Tools Reference Manual
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