What is enterprise risk management, according to Harb?
a. A process, affected by an entity’s real change leaders, management, and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objective
b. People, systems, and processes working together across the organizations to systematically think about and manage a wide range of risks that could impede achieving organizational objectives or opportunity
c. Management of a single function of an organization that, upon implementation and testing, is then processed entity wide
d. An approach that capitalizes on human intervention as processed through real change leaders
