TY - BOOK AU - Rael,Ronald TI - Smart risk management: a guide to identifying and calibrating business risks SN - 9781940235332 PY - 2012/// CY - New York, NY : PB - American Institute of Certified Public Accountants , KW - Business KW - Commerce KW - Management KW - Risk management N1 - What Risk Management Is and Is Not -- The Two Views of Risk -- Your Firm's Risk Management Plan -- Step One- Define Risk -- Step Two-Examine Attitudes Toward Risks -- Step Three-Analy se the Firm's A bility to Handle Risk -- Step Four-Minimise the Risk Exposure -- Step Five-Recover From the Negative Results -- Step Five{u00BD}-Commit to Taking Action -- Risk Management and the Management Accountant -- The Wide World of Risks -- Appendix A: Tool for Culture Risk Assessment -- Appendix B: Ethics Focus: Business and Industry -- Glossary of Controllership and Financial Management Terms ER -