Abbreviation and Acronyms Sheet- Risk Management_CA

Monk CA Shivam Palan_Target 80+RM

Particulars Page No. of ICAI Material
A
A to F Alphabets (vantage score) 6.35.
Accounting Systems - Technology Risk 9.19
Action & Reaction 7.20.
Advanced Management Approach (AMA) 2.22.
Advanced Technologies 2.28, 5.05, 9.35
Adverse Publicity 1.20.
Agriculture and Allied Services Loans - Fund Based facility 6.7
Alignment Of Risk With Strategy 4.02.
Allocated Risk Capital 6.29.
Alpha 6.28
Alternate Site 9.24
Altman Z Score 6.26
Amanda decosta's paper on PESTLE 2.20.
Ambiguity 1.06, 1.15, 9.09
Ambiguity (VUCA) 1.15
Analysing The levels Of Risk 2.25.
Analysis of processes 2.1
Analytics - Risk Management Applications 9.34
Anti Money laundering 6.15. 9.11. 9.34.
Arrangements In Place For Mandatory Reporting Of Risk 3.09.
Artificial Intelligence 9.35.
Ask & Check the references (cr risk) 6.09.
Associated Risk 2.04. 2.18. 2.22. 2.31. 2.32. 4.05.
Audit Committee 2.29. 2.32. 2.33. 7.04. 7.06. 7.10. 9.03. 9.08.
Audit Risk 1.06. 7.09.
Auditor's responsibility from Guidance Note 9.03.
Authorisation / Approval 9.16.
Automated Controls 9.16. 9.19.
B
B2C financing 6.04.
Balance sheet netting 6.10.
Bank for international Settlement 9.01.
Bank Guarantee 6.07.
Bank Guarantee - Non fund facility 6.7
Banks 6.2
Basel 2 & 3 ( Common Name) 1.06. 1.07. 2.22. 4.08. 9.01. 9.07. 9.28. 9.31.
Basel 2 ( 3 Main Pillars) 6.11.
Basel 2 Framework 5.14.
Basel 2 Norms 6.10.
Basel committee on Banking supervision (BCBS) 5.13.
Basel II 9.1
Basel principles for the sound management 4.8
Basis for effective corporate governance 7.21.
Benchmark Index 6.28.
1.02. 2.05. 2.07. 2.14. 2.26. 2.29. 3.02. 3.10.
Benefits
3.12. 4.08. 4.10. 6.30. 7.21. 8.08. 9.20. 9.35.
Benefits Of Risk Management Plan 3.10.
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Beta 6.28
Better Faster & cheaper 8.02.
BIA - Business Impact Analysis 2.24, 9.22, 9.25.
BIFR 6.23.
Big Data Analytics 9.34.
Big Data Technologies 9.34.
Bill Discounting 6.06.
Bill Discounting - Working Capital Loan 6.6
Binding Constraint 5.08.
Binding Constraint - stress testing 5.8
Bird's eye view 2.20.
BIS- Bank for International Settlement (def of default) 6.20.
Black Swan Events 1.03.
Board Level Consideration of Risk 7.16.
Board of Directors - FSB Sound Risk Governance 7.3
2.27, 2.32, 2.33, 3.03, 3.08, 4.01, 4.17, 5.08,
Board of Directors (BOD)
6.23, 7.03, 7.08, 7.10, 7.16, 8.05, 8.06, 9.02.
BOD Responsibility 3.3
Bootstrap Simulation 5.05
Bow Tie Analysis 2.11
Brainstorming 2.10
Brexit Impact (TABLE) 7.14
Brexite impact 7.14.
Brickwork 6.16.
Bucketing Of Risk Profile 9.14.
buoyant market 6.03.
Business Activities 4.13.
Business Analytics 9.32. 9.35.
Business Analytics and artificial intelligence 9.32
Business Continuity (causes of overall disruption) 9.21
Business Continuity Plan 2.24, 4.20, 7.01, 9.06, 9.21, 9.22, 9.25.
Business Continuity Risk 1.21. 2.19. 3.04. 9.21.
Business Differentiator 4.01. 7.20.
Business Impact Analysis 2.24, 9.22
Business Impact Analysis - cover which aspects? 9.23
Business Impact analysis (BIA) 2.24. 9.22. 9.25.
Business Model 4.09. 4.12.
Business Performance Indicators 4.05.
Business Ratios 6.26.
1.02. 1.05. 1.10. 1.19. 2.13. 2_14. 2.22. 2.25.
Business Risk
2.30. 4.06. 6.02. 6.31. 7.02. 8.04.
Business Risk (SA 315) 1.5
Business Risk Management (BRM) 7.02. 8.01.
Business Risk Measurement Tools 2.09.
Business Value Chains 2.23. 2.28.
C
Call Tree 9.24.
Capacity - 5Cs 6.13
Capital - 5Cs 6.13
Capital Adequacy 1.20. 5.08. 5.09. 6.10.
Capital Adequacy Guidelines 6.30.
Capital Adequacy Rules 5.04.
Capital Budgeting 3.12.
Cash Credit 6.06.
Cash Credit - Working Capital Loan 6.6
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Cash Flow Analysis 6.32
Casual Analysis (or Factor analysis) 2.1
Catastrophic risk 1.12.
Catastrophic - effect 1.12
Catching the ball 1.18
Categories of SMA (Special Mention Account classification) 6.18.
Categorisation Of Risk 1.16. 4.16.
Causation - Correlation 2.1
Cause analysis 2.10.
Cause Models 2.1
Causes For Non Availability Of Information Technology 4.18.
CDS - Credit Default Swap 6.21
Certainty Equivalent ( IPC ) IP8.14
Change Management 2.23, 9.19, 9.20
Change Management - Technology Risk 9.19
Character - 5Cs 6.13
Check the credibility - evaluating credit risk 6.8
Checklists 2.11. 4.06. 4.10.
Chief Information Security Officer 9.27
Chief Risk Officer 2.33, 7.02, 7.04, 7.18, 8.03, 9.05
CIBIL 6.15.
CIMA 1.05. 8.02.
Civil libarties - Democracy Index 5.17.
Classification Of Assets 6.07.
Classification Of Controls 9.16.
Classification Of Risk 1.12. 1.16.
Clause 49 Of Listing Agreement 9.03.
Clustering / Cluster Analysis 9.33. 9.35.
COBIT, ISACA 1.06.
Cognitive Psychology 1.04.
Coherent List Of Sound Practices 7.03.
Coherent Measure ( Most Important Property) 5.06.
Coherent Risk Measure (Most Attractive Property) 5.06.
Coherent Risk Measures 5.05.
Collateral 6.10. 6.13. 6.25. 9.26. 9.30.
Collateral - 5Cs 6.13
Collateral - funded credit risk mitigation 6.1
Collateral & Third Party Guarantee 6.03.
Collateral Risk 6.03.
Collateral Risk - credit risk component 6.3
Collateral/Security 6.25
Colour coding 5.16. 2.05.
Colour Coding - Country Risk Assessment Tool 5.16
Commodity Price Risk 7.11.
Common Outputs From Risk Quantification 2.10.
Common Risk Management Objectives 3.05.
Common Risk Measures 6.28.
Common Risk Mitigation Techniques 2.21.
Communication plan 9.24.
Companies Act, 2013 2.29. 4.05. 7.09. 7.21. 9.02. 9.05.
Companies Act, 2013 - Provisions 7.9
Comparison with other organizations 2.12
competition risk ( IPC ) IP8.04
Competitive Pressure 7.13.
Competitive Pressure (TABLE) 7.13
Complexity (VUCA) 1.15
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Compliance Committee 4.09.
Compliance Management 2.03.
Compliance Management - Risk Perspective 2.3
Compliance Risk 1.20. 3.03. 9.34. 9.35.
Comply With 1.20, 2.03, 4.08, 6.11, 9.11
components of credit risk 6.02.
components of credit risk Quantification 6.19.
Concentration Risk (Management) 6.18
Concentration Risk Management 6.18.
Conditional VAR 5.06.
Conditions - 5Cs 6.13
Consequences Scale 2.25.
Consequences Scale (ICAI) 1.13.
Consistency - stress testing 5.8
Contagion risk 4.2
Contemporary Risk Management Strategies 4.02.
Contingency Plan 1.11
Contingency Planning 1.11, 2.17, 3.07, 3.11, 4.05, 4.18, 5.09, 7.06.
Contractual Risk 1.12. 9.04. 9.11.
Control Measures 2.25. 3.11. 4.03.
Control Risk 1.17.
Control score 1.11.
Controllable Risk 1.10.
Controls 9.15
Controls (Countermeasures of Vulnerabilities) 2.8
Cornelius Keating (def of risk) 1.06.
Corporate Functions & Risk Areas 1.09.
Corporate Governance Framework 7.01. 7.21.
Corporate knowledge 2.12
Corporate reputation 2.29.
Corporate Restructurings 7.07.
Corporate Risk Management 7.17.
Corporate Risk Management (processes/systems to be adaptive
7.17
and resilient)
Corporate risks 1.09. 2.31. 8.08.
Corrective Action 2.26. 4.03. 5.14. 6.18. 9.32.
Corrective Controls 2.08.
Corruption Perception Index 5.17.
Corruption Perception Index (Table) 5.17
Corruption Risk 4.09.
COSO ERM Framework 7.12, 8.03
COSO Risk Framework 1.11.
Counter Measures For Vulnerabilities 2.08.
Counter Party Risk 6.01.
Country Risk 1.21. 5.14.
Country Risk ( indices ) 5.17.
Country Risk ( Types ) 5.15.
Country Risk Assessment Tools 5.16.
Country Risk Management Process 5.16
Covenant Monitoring 6.17.
Covenants 6.12, 6.25
Covenants - credit risk mitigation 6.12
Credit Analysis 6.13.
Credit Concentration Risk Analysis 6.18.
Credit Default Swaps (CDS) 6.21. 6.22.
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Credit Due Diligence 6.14.
Credit Insurance 6.12. 6.24.
Credit Insurance - credit risk mitigation 6.12
Credit Loss Estimation 6.19.
Credit Models - Uses 6.34
Credit Protection 6.11.6.22.
Credit protection - when eligible? 6.11
Credit Rating Agencies 6.15
Credit Rating Scale for Long Term Instruments 6.16
Credit Rating Scales 6.15.
Credit Risk 1.19. 6.01.
Credit Risk ( Components) 6.02.
Credit Risk ( Evaluation ) 6.08.
Credit Risk ( Mitigation) 6.09.
Credit risk (Default/Counterparty Risk) 1.19
Credit Risk (Factors Affecting Them) 6.04.
Credit Risk Component - calculation by Basel II
6.11
(standardized/internal rating)
Credit Risk In Capital Market 6.02.
Credit Risk Management 6.08. 6.09. 6.10. 6.12. 6.14. 6.19. 6.25.
Credit Risk Mitigation Techniques 6.12.
Credit Risk Quantification 6.19.
Credit Risk Rating Process 6.18
Credit Score - Investopedia 6.33
Credit Scoring Models 6.33.
Credit Scoring Models - Types 6.34
CRILC 6.18.
CRISIL 6.15.
Critical - effect 1.12
Critical Disruption In Business 9.22.
Critical Disruption in Business Processes 9.22
CRO - FSB Sound Risk Governance (examples of key decision
7.4
making processes)
Cultural Shift 5.09.
Culture Monitoring Surveys 4.06.
Culture of integrity 4.8
Cyber Risk 1.06. 1.08. 9.06. 9.13. 9.25. 9.27. 9.36.
Cyber Risk - Mitigation 9.27
Cyber Risk Insurance 9.36
Cyber Security 7.20. 9.05.
Cyclical LCD 6.21.
D
Dan Borge 6.30.
Data Security Or Regulatory Breach 7.14.
Data Security or Regulatory Breach (TABLE) 7.13
Data security Risk 1.20.
De -Risking 3.07. 4.02. 5.10. 5.11.
Decision Tree 2.09
Decision Tree Method 2.06.
Deep Learning 9.33.
Default Definition - Bank for International Settlement 6.2
Default Risk 1.19. 2.09. 6.02. 6.20. 6.34.
Delphi Approach 2.07.
Delta - Gamma Method 5.04.
Delta Normal method 5.4
Delta Normal Method (Linear Method) 5.04.
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Demand Loan - Fund Based facility 6.6
Demand Loans 6.06.
Democracy Index 5.17.
Departmental Policies 9.09.
Detective & Corrective Measures 4.20.
Detective Controls 2.08. 9.16.
Detective Controls - Controls in ORM 9.16
Deterrent Controls 2.08.
Difference between CDS and Credit Insurance 6.24
Direct Observations 2.12
Director 6.15. 6.23. 7.16. 7.17.
Disaster Recovery Plan 2.21, 3.08, 4.18, 4.19, 4.20
Disaster recovery plan - Strategies 4.19
Disclosures And Transparency 7.21.
Disclosures In Annual Report 7.11.
Disclosures In Global 7.12.
Disclosures In India 7.09.
Discriminant Analysis 6.26.
Distributed Ledger Technology 9.35.
Diversification 1.20, 6.12, 5.05, 5.07.
Diversification - credit risk mitigation 6.12
Documented Knowledge 2.13.
Doubtful Assets 6.08.
Douglas Hubbard 1.14.
Down Selling (8.9.4) 6.26
Downturn LGD 6.21
Downturn Loss Given Default (LGD) 6.21.
Downturn scenario 5.11.
Drawback of scenario analysis 5.12.
Dreadful Risks 1.9
Dual Hatting 7.03.
Due Diligence 6.09.
Dynamic Macroeconomic Environment Risks 7.14
Dynamic Risk 1.17. 2.12.
E
Early Default Alerts (EDA) 6.17.
Early delinquencies 6.17.
Early Warning Signals (EWS) 5.12. 6.12. 6.17. 6.25. 9.34.
Economic Capital 5.07, 5.09, 6.29, 6.30
Economic intelligent 5.18.
Economic Risk 1.07. 5.15.
Economic Risks - Causes 1.7
Economic Value Added (EVA) 6.30.
Effect of uncertainty on objectives 1.6
Effective policy framework (ORM) 9.09.
Effective Risk Management 2.04. 2.26. 2.33. 3.06. 3.10. 4.07. 7.12.
Effective Scenario Analysis 5.12.
Effectiveness Of Risk Mitigation Techniques 5.13.
Embedded 3.12. 4.04. 5.04. 5.14. 6.14. 6.34. 8.06. 8.07.
Emotional Intelligence 1.08.
ENES Score - Experian National Equivalency score 6.35
Enhanced Organisational Reporting 7.12.
Enterprise Risk Management 1.04. 1.06. 1.11. 7.12. 7.20. 8.02.
Enterprise risk management (ERM) - Key strategic objective &
4.1
outcome
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Enterprise risk management (ERM) - tool 4.1
Entity Level Policies 9.09.
Entity Level Policies - Effective ORM Policy Framework 9.9
Environmental Risk Assessment (ERA) 1.8
Environmental Risk Assessments (ERA) 1.08.
Epstein and rejc, 2005 2.19. 2.29. 8.08.
Equifax 6.35. 6.36.
Equitable treatment of shareholders 7.01. 7.21.
ERM 2.29. 8.01.
ERM - COSO Framework 8.3
ERM - process (and internal audit) 8.8
ERM & Internal Control 4.2
ERM (also known as Business Risk Management) 8.1
ERM and IC are interconnected not interchangeable 4.7
ERM Approach 2.4
ERM Implementation - ISO 31000 Keys to implement ERM 8.4
ERM Under 3 Processes 8.04.
ERM, IC & ICE linkage 4.6
Ethical Climate Surveys 4.06.
ETPS 2.20.
Evaluating Risks 2.07. 2.26. 2.20.
Evaluation Of Risks For Probability 2.20.
Event Based Scenario 5.11
Event Driven 5.17.
Event Driven - Country Risk Assessment Tool 5.17
Examples of good structuring 6.25
Exception Triggers 9.16. 9.21.
Exception Triggers - Controls in ORM 9.16
Exchange Control Risk 5.15.
Exchange Control Risk - Political Risk 5.15
Excludes 1.06, 1.20, 2.22, 6.31.
Expanded Foreign Operations 7.07.
Expected Loss 6.19.
Expected Loss - Credit Loss Estimation 6.19
Expected Monetary Value 2.08.
Expected Monetary Value (Probability x Value of Gain/Loss) 2.8
Expected Shortfall 5.06.
Expected Tail Loss 5.06.
Experian Credit Reporting Agency 6.35.
Experian National Equivalency Score (ENES) 6.36.
Experiential knowledge 2.12
Experimental Knowledge 2.12.
Expert Judgement 2.09
Exposure at Default - Risk Component 6.2
Exposure At Default (EAD) 6.20.
Exposure Risk 6.03.
Exposure Risk - credit risk component 6.3
Expropriation Risk 5.15.
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1.06, 1.10, 1.19, 1.20, 1.21, 2.01, 2.02,
2.03, 2.04, 2.15, 2.21, 2.22, 2.27, 2.32,
3.12, 4.04, 4.06, 4.08, 4.10, 4.11, 4.13,
4.15, 5.08, 5.11, 5.13, 5.16, 6.04, 6.08,
6.13, 6.14, 6.15, 6.17, 6.18, 7.07, 7.13,
7.14, 7.15, 7.17, 7.19, 7.20, 7.22, 9.01,
9.02, 9.06, 9.11, 9.12, 9.13, 9.20, 9.23,
9.25, 9.26, 9.27, 9.25, 9.29, 9.30, 9.31,
External
9.34, 9.36, 2.15, 2.21, 2.22, 2.27, 2.32,
3.12, 4.04, 4.06, 4.08, 4.10, 4.11, 4.13,
4.15, 5.08, 5.11, 5.13, 5.16, 6.04, 6.08,
6.13, 6.14, 6.15, 6.17, 6.18, 7.07, 7.13,
7.14, 7.15, 7.17, 7.19, 7.20, 7.22, 9.01,
9.02, 9.06, 9.11, 9.12, 9.13, 9.20, 9.23,
9.25, 9.26, 9.27, 9.25, 9.29, 9.30, 9.31, 9.34,
9.36
External Environment 4.11
External Factors - Examples 1.19
External factors affecting credit risk 6.4
External Fraud 9.29.
External Risk 1.10. 2.15. 7.19. 9.12.
External Risk - Operational Risk Type 9.12
External Risks 1.10, 2.15
External Stakeholders 2.27
Extreme risks 1.03.
Extremely High Risk ( E ) 1.13
Extremely high risk (E) 1.13.
F
Factor Analysis (or Casual analysis) 2.1
Factoring 6.06.
Factoring - Working Capital Loan 6.6
factors affecting credit risk 6.04.
FAH Score 6.36.
1.13, 1.19, 1.20, 2.15, 2.33, 4.19, 5.07, 5.12,
Failure of ….
7.01, 7.15, 8.07, 9.13, 9.15, 9.22.
Failure of IT causes 4.19
FAKO credit score 6.36.
Fault Tree Analysis (FTA) 2.11.
FICO Score 6.34, 6.35, 6.36.
Field of human factors 1.8
FIMMDA 6.23.
Finance Risk 1.7
Financial - Risk Perspective 2.3
Financial And Economic Risk 5.15.
Financial and Economic Risk - Political Risk 5.15
1.04. 1.11. 2.03. 2.16. 3.04. 4.06. 4.17.
Financial Disadvantage
7.06. 7.07. 7.10.
Financial institutions to resolve issues 6.1
Financial Markets - (Risk more Return will also be more and vice
1.7
versa)
7.12. 7.22. 9.03. 9.04. 9.11. 9.12. 9.19.
Financial Reporting
9.25. 9.26. 9.32.
Financial Reporting Error 9.12.
Financial Reporting Risk - Operational Risk Type 9.11
Financial Reporting Risks 2.3
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1.07. 1.11. 1.19. 2.11. 2.23. 3.11. 6.13, 6.30,
Financial Risk
9.11, 9.25.
Financial Risk - NASDAQ 1.7
Financial Risk - Operational Risk Type 9.11
Financial Risk Monitoring 8.02.
Financial Risks 1.11
Financial stability board 7.02, 7.06.
Financial Stability Board - Sound Risk Governance Practices 7.3
Financial Statement Analysis 6.31.
Firm Wide Risk Exposure 6.30, 7.05.
Firm Wide Risk Management 6.29.
first derivatives 5.04.
First line of defence 9.7
Fitch 6.15.
Five C'S Of Credit 6.13, 6.14.
Flow Charts With Risk Flags 3.12.
Foreign Exchange Risk 1.20.
Formal Discipline Of Risk & Capital Management 5.07, 6.10
fortune 500 3.09.
Forward Looking Stress Tests 5.12, 5.14
Framework For Assessing Risk Culture 4.08.
Frank Knight 1.14.
Fraud Risk 1.21, 9.04, 9.11, 9.12, 9.13, 9.14, 9.18.
Fraud Risk - Operational Risk Type 9.11
Freedom in the world (table) 5.17
Frequency Of Loss 2.09.
Frequent - frequency 1.12
Frog in the Well Syndrome 1.3
Full Revaluation Method 5.04.
Functional Recovery Plan - Contents (Detailed Document) 9.24
Functional Recovery Plan (FRP) 9.23.
Fund Based Facilities 6.05.
Fundamental Risk 1.17
Fundamental Risks 1.17
Funded Credit Protection 6.10.
Funded Credit Risk Mitigation 6.10.
Future Risk Taking 1.8
G
GAS 5 ( risk reporting standard) 7.12.
General Information To Shareholders 7.11.
Generic Risk Sources Matrix 2.16.
Gini Coefficient 5.17.
Global Peace Index (by Vision of Humanity) 5.18.
Global Risk Indicators 2.19
Goal alignment 4.3
Governance - definition 3.9
Governance Functions 3.09.
Governance Oversight 5.11.
Governance Related Risks 8.02.
Governance Risk 1.20. 1.21. 7.01. 7.06.
Governance Risk (RM and oversight practices face challenges) 7.2
Governance Structure And Its Ability To Create Value 4.12.
Grade Based Rating 5.17.
Grade Based Rating - Country Risk Assessment Tool 5.17
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Guidance Note on Audit of Internal Financial Controls (IPE and
9.3
EUC)
H
Heavy dependence on IT system 4.18
High Impact - Low Probability 9.14
High Mark Credit Information Services 6.15.
High Risk (H) 1.13
Historical Loss Analysis 5.10.
Historical Method Of Risk Identification 6.10.
Historical Simulation 5.5
Holistic Framework Of Corporate Reporting 7.12.
Holistic Risk Management Framework 3.10.
Holistic Risk Reporting 4.16.
Holistic Risk reporting disclosure to stakeholders and Investors 4.16
Homogeneity - coherent risk measure 5.6
Human Development Index (by UN rates) 5.18.
Human Development Index (table) 5.18
Hybrid Control - Controls in ORM 9.17
I
ICAAP 7.06.
ICAI guide on Risk based internal auditor 1.02. 1.13.
ICRA 6.15.
Idea funnel 1.18
Identification Of Cause & Effect Of Risks 2.13.
Identification of operational loss event 9.31.
Identifying Key Risks & Opportunities With Integrated Report 4.13.
IFAC 7.13.
Illustrative Corporate Risks (Table) 1.9
Impact / Severity 9.14.
Impact Assessment 2.05. 2.20.
Impact of Risk and Nature of Impact - (Table) 2.23
Impact/Severity - Risk Grading/Rating 9.14
Implementing Erm (ERM Activities) 8.03.
Importance Of Risk Management 3.09.
Important Pillars Of Governance 3.09.
Improvised Risk Measurement And Management 2.29.
Incident Analysis 2.12
1.06, 1.07, 1.08, 1.10, 1.12, 1.14, 1.16,
1.17, 1.20, 1.21, 2.01, 2.02, 2.03, 2.09,
2.20, 2.24, 2.30, 2.34, 3.08, 3.11, 4.07,
Includes
4.10, 4.14, 4.17, 4.19, 4.20, 5.12, 5.14,
6.18, 6.19, 6.32, 7.03, 7.04, 7.05, 7.06,
7.09, 8.03, 9.01.
Independent Directors 7.10, 9.03.
Indirect Expropriation Risk 5.15
Inefficient Legal Risk 5.15.
Inefficient Legal System - Political Risk 5.15
Inequality in incomes 5.17.
Infant Early Delinquencies 6.17.
Information (Data Security) Risk 1.20.
Information provided by entity (IPE) & EUC 9.4
Information Technology General Controls 9.19.
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Information Technology General Controls (ITGC) - Technology
9.19
Risk
Infrastructure Loan 6.06.
Inherent Risk 1.11, 8.04, 8.07, 9.02, 9.10, 9.14, 9.16.
Insurable 1.16, 1.17, 7.19.
1.10, 1.17, 2.21, 2.22, 2.31, 2.32, 3.01, 3.10,
Insurance
3.11, 4.20, 6.12, 6.24. 8.03, 9.36.
Insurance And Risk Management Systems 3.10.
Insurance Mitigation 2.22.
Integrated international reporting council (IIRC) 4.9
Integrated Reporting - IFAC 7.13
Integrated Reporting Framework (IRF) 7.12.
Integrated Reporting key 7.12.
Integrating Risk with performance 4.5
Integrity Leaders 4.09.
Intellectual Property Risk 9.26.
Interest Rate Risk 1.20.
2.32, 4.05, 7.05, 7.08, 8.03, 8.06, 8.08, 9.06,
Internal Audit
9.08, 9.28
Internal Auditor 1.05, 1.06, 2.12, 7.08, 7.09, 8.04, 8.07.
Internal Auditors - areas of responsibility 7.8
Internal Auditors Responsibility Towards Risk 7.08. 8.07.
Internal Business Environment Risks 7.14
Internal Control - Existence 4.5
Internal Control - SA 315 9.3
Internal Control As A Subset Of RM 4.06.
Internal Control Objective 1.11
1.06, 1.11, 2.11, 2.21, 2.29, 2.31, 2.33,
3.11, 4.02, 4.04, 4.05, 4.18, 7.01, 7.06,
Internal Controls
7.08, 7.12, 7.20, 8.06, 8.07, 9.03, 9.04, 9.21,
9.24, 9.31
Internal Factors - Examples 1.19
Internal factors affecting credit risk 6.4
Internal Financial Controls 7.06, 9.03.
Internal Fraud 2.23. 5.12. 9.28. 9.36.
Internal Risk 1.01, 1.10, 1.18, 2.15, 2.33
Internal Stakeholders 2.27
International institute of finance report 2009 4.8
international risk ( IPC ) IP8.04
Intuition 5.08.
Intuition - stress testing 5.8
ISDA 6.23.
ISO 31000 - purpose 7.12
ISO 31000 and ISO 9000 9.5
ISO 31000 Risk Management Standard 8.03.
ISO 31000 suggests Keys to implement ERM 8.4
ISO 9000 9.05.
ISO Guide 31000 1.05, 3.06
Issues directors may have to consider and questions they should
7.16
ask
IT risk 1.05. 1.06. 1.08. 4.18.
J
Jensens Index 6.28.
John Greijmans 2.27.
Judgement And Intuition 2.07.
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K
Key Principles For Risk Appetite Appetite 3.04.
Key quantitative information - Organisational overview 4.11
Key Risk Indicator (KRI) 3.08, 3.09, 4.02, 4.04, 9.05, 9.07, 9.21
Key Risk Scenarios 8.02.
Key Risks 2.12. 2.31. 4.13. 7.13. 8.03. 8.05. 9.19.
Key Strategic Objective Of Erm 4.01.
Keyman Risk 9.22.
Keys to implementation of ERM 8.05.
keys to mitigation of cyber risk 9.27.
Knightian Uncertainty 1.14.
Knowledge Management 2.03.
Knowledge Management - Risk Perspective 2.3
Knowledge Risk 1.12. 2.03.
Knowledge Risks 1.12
KRI Monitoring Process 9.21.
KYC - AML 6.15. 9.11.
L
Legal Indemnities 9.10. 9.25. 9.27.
Legal Risk 1.06, 1.20. 9.01. 9.11.
Lessons learned 2.13
Letter Of Credit 6.07.
Level of Risk 2.25
Level Of Risk maturity 3.08.
Levels Of Risk Impact 2.05. 2.23. 2.26. 2.28. 2.31. 5.08. 8.07.
LGD 6.21
Liability Risk 1.16.
Lifecycle of risk management 3.05. 8.08.
1.02, 1.03, 1.05, 1.08, 1.10, 1.13, 1.14,
1.17, 2.06, 2.08, 2.10, 2.11, 2.21, 2.25,
Likelihood
3.07, 4.13, 5.02, 6.18, 6.20, 6.22, 7.07, 7.18,
8.03
Likelihood Scale 2.25.
Likelihood Scale (ICAI) 1.13.
Likely - frequency 1.12
Limit Setting 5.09.
Limitations Of Delta Normal Method 5.04.
Limits - stress testing application 5.9
Line of Business / Departmental Policies - Effective ORM Policy
9.9
Framework
linear method (Delta Normal Method) 5.04.
Lines Of Defence 9.07.
Linkage Between Erm / IC /ICE 4.06.
Liquidity Risk 1.07. 1.19. 5.12. 5.14.
Liquidity risk/crisis 1.19
Logistic Regression 6.20. 6.33. 9.33.
Logistic Regression - PD Estimation 6.2
Long Run LGD 6.21
Long term instrument - rating scale 6.16.
Loss Assets 6.08.
Loss Given Default 6.18. 6.19. 6.21.
Low Risk 1.13. 6.36. 8.07.
M
Machine Learning 9.33.
Macroeconomic 5.10. 5.11. 7.14. 7.21.
 Particulars Page No. of ICAI Material
Magnitude Of Risk 1.02. 6.10.
Main Aim Of Integrated Report 4.10.
Maintenance Policies 1.9
Major Impact 9.1
Malevolent Attack 9.26.
Management Attention 5.08.
Management Attention - stress testing 5.8
Management Discussion and Analysis 7.11
Management Discussion And Analysis (MD&A) 4.16, 4.17, 7.11, 7.12
Management Risk 1.20.
Manual Controls 9.16.
Manual Controls - Controls in ORM 9.16
Marginal - effect 1.12
Market Makers 6.22.
Market Risk 1.20. 2.15. 4.16. 5.07. 5.12. 6.30. IP8.03.
Market risk (Systematic Risk) 1.2
Master Maintenance 9.19.
Master Maintenance - Technology Risk 9.19
Maximum Permissible Banking Finance 6.05.
Maximum Permissible Banking Finance (MPBF) 6.5
Maximum Risk Impact 2.5
Measure Of Volatility 6.28.
Measurement Of Likelihood Of Risk 1.13.
Merton Model 6.27.
Micro Finance Loans 6.07.
Micro finance Loans - Fund Based facility 6.7
Migration Risk 6.10. 9.20.
Migration Risk - Technology Risk 9.2
Minimum Information 7.11.
Minor Impact 9.1
Mitigation And Measurement Techniques 2.20.
Model Risks/Strategic risk 1.18
Moderate risk 1.13. 6.16.
Moderate Risk (M) 1.13
Monotonicity 5.06.
Monotonicity - coherent risk measure 5.6
Monte Carlo Analysis 2.09.
Monte Carlo Simulation 5.05.
Mortgage Loan 6.05.
Mortgage Loan/ Home Loan - Fund Based facility 6.5
Multiple Risks 7.17.
Mumbai City - case study 2.17
Mundane risks 1.03.
N
Naked CDS 6.21. 6.23
NASDAQ (defines Financial risk as…) 1.07
Nationalisation or Expropriation Risk - Political Risk 5.15
Nationalisation Risk 5.15
Nature of business - (under the heading evaluating credit risk) 6.9
Nature Of Impact That Risks Pose To A Business (examples
2.23
below the table)
Near-Default Stress Scenario 5.12
Negligible - effect (under the heading Open Group Standard) 1.12
 Particulars Page No. of ICAI Material
New Risk 2.04, 2.12, 2.32, 7.07, 7.08, 8.06, 8.07, 9.06
Non Fund Facilities 6.07
Non Performing Assets (NPA) 1.20, 6.08, 6.17
Non Sampling Risk 7.09
Normal Stress Scenario 5.11
Numeral Coding (under the heading Country Risk Assessment
5.16
Tool)
O
Objective Of Risk Management 3.05
Objectives of risk treatment 2.21
Objectives Of Testing DRP 4.20
Occasional - Frequency 1.12
Occupational Health & Safety Advisory Services 1.7
OECD Guidelines 7.20
OECD Guidelines for Corporate Governance (disclosures,
7.21-7.22
responsibilities of BOD)
OECD Principles for effective implementation of Risk
2.33
Management
Off Balance Sheet Vehicles 5.14
OHSAS -Occupational Health & Safety Advisory Services 1.07
On Balance Sheet Netting 6.10
Open Group Standard 1.12
Operational - Risk Perspective 2.3
Operational Loss Data Management 9.28
Operational Loss Event 9.28 - 9.31
Operational loss event - Identification 9.31
Operational Loss GL 9.31
1.11, 1.20, 2.10, 2.21, 2.22, 2.23, 3.12, 6.30,
Operational Risk
9.01
Operational Risk - why does it originate? 9.02
L
Operational Risk ( Relevance) 9.02
Operational Risk As A Significant Part Of ERM 9.04
Operational Risk Event 9.02. 9.09. 9.10. 9.18. 9.31
Operational Risk Management (ORM) 2.21. 4.08. 9.02. 9.21. 9.22. 9.28.
Operational Risk Management Committee 9.05. 9.06. 9.07
Operational Risk Policy 9.05
Opportunity Risk 1.17, 1.18
Optimal Credit Decision 6.02
Organisational Risks 2.19, 3.03, 3.06
Organizations - Organisational overview 4.10
ORM Committee 9.6
N
Outcome of risk / risk outcomes 1.02. 1.03. 1.04. 1.18
Outputs from Risk Quantification 2.10
Outsourcing 2.22, 7.18, 9.20, 9.25, 9.31
Outsourcing Risk 9.25
Over The Counter 6.23
Overall Responsibilities Of BOD 9.05
Overall Risk Governance Framework 7.04, 7.05
Overall Stress Testing Programme 5.13
Overarching Concept 9.02
Overdraft 6.05
Overdue Monitoring 6.17
Oxford 1.03, 1.06
P
 Particulars Page No. of ICAI Material
Packing Credit - Working Capital Loan 6.06
Participants In Identification Process 2.02
Particular Risks 1.17
Pass Through Securities 6.23
Paul Hopkins 1.05, 1.16
Payment Of Taxes 8.04. 9.22
Performance 4.14
Personal Loan - Fund Based facility 6.5
Personal Risk 1.16
PESTLE 2.20
Phishing 9.26
Physical Controls 9.15
Pillar 2 Of Basel II Framework 5.14
Pipeline And Warehousing Risks(Point 13) 5.14
Plan -Based Business Strategy 8.03
Plus Score 6.35
Policies/Processes - Qualitative technique of Credit Risk
6.12
Management
Political rights 5.17
Political Risk 2.03, 5.15. 6.24
Political Risk Insurance 6.24
Politically Exposed Persons 6.15
Pooling Method - PD Estimation 6.20
Portfolio Risk Management 6.12. 6.18. 6.17
Portfolio Driven Scenario 5.11
Portfolio Risk Management - driven by? 6.18
Portfolio Risk Vulnerability 5.11
Potential Risk 2.01. 2.10. 2.12. 5.11. 6.09. 6.24. 6.34. 9.11
Pre-defined System Check 9.16
Pre-cursor 8.05
Predicting Bankruptcy 6.26
Predictive Models 2.10
Preventative Controls 2.08.
Preventive Controls 9.16. 9.20
Price risk 1.21
Primary goals & objectives of business 4.1
Primary Objective Of Risk Treatment 2.21
Primary Purpose Of Integrated Report 4.10
Probability / Frequency 9.14
Probability Of Default (PD) 6.12. 6.18. 6.19. 6.20
Probability/Frequency - Risk Grading/Rating 9.14
Process Manual (Manufacturing) 9.9
Process Notes 9.06, 9.07, 9.09, 9.31
Process of RM 3.06
Process Risk 1.20
Process Specific Control Strategies 4.06
Professional Practices Framework 1.05
Project Loans 6.06
Project Management 1.17, 2.30, 3.11, 3.13
Project specific risk ( IPC ) IP8.03
Project/Infrastructure Loans - Fund Based facility
6.6
(sponsor/consortium)
Property Risk 1.16
Prudential Norms 6.08
Pure Risk (Hazard Risk) 1.16
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Purpose Of lSO 31000 7.12
Purpose Of Risk Evaluation 2.14
Q
Qualitative techniques( Tools and techniques for risk
2.08
quantification)
Qualitative techniques of Credit Risk Management 6.12
Quantitative Risk Analysis 2.04
Quantitative Risk Assessment 2.06
Quantitative Risk Management 2.6
Quantitative Techniques 2.8
Questionnaires & Interviews 2.11
Questions that help to identify risks 2.13
Questions To Consider While Evaluating Risks 2.14
R
R Squared 6.28
Random Loss 6.03
Ransomware 9.26. 9.27.
RAROC 6.3
RAROC ( Return On Risk Adjusted Capital) 6.29, 6.30
Rating Outlook 6.17
Rating Scale For Long Term Instruments 6.16
Ratios 6.31
Ratios & Financial assessment 6.31
RBI Guidelines On CDS 6.22
RBIA 7.08
Real Estate Construction Loans - Fund Based facility 6.7
Real Risk 9.11, 9.12
Real Time Risk 1.7
Real time risk monitoring 4.4
Reasons of Operational risk 9.2
Reconciliations (understanding of controls) 9.15
Record Of Risk 8.4
Recovery - evaluating credit risk 6.9
Recovery Risk 6.3
Red Rated Risks 7.18
Regression Based Techniques 5.11
Regulatory - (disclosures in Annual statement) 7.15
Regulatory breach 7.14
Regulatory Risk 1.20, 5.15
Regulatory Risk - Operational Risk Type 9.11
Regulatory Violation 9.04, 9.10, 9.12, 9.14, 9.25, 9.26
Reinforcement Learning 9.33
Related party transaction 7.22
Relative Risk Factors 5.11
Relevance of Operational Risk 9.02
Reliability Centered Maintenance 1.09
Reporting to ORMC- (Format) 9.32
Repudiation of Contracts - Political Risk 5.15
Reputation Risk 1.20, 3.11, 9.11, 9.13.
Reputational Loss 1.04, 9.13.
Residual Risk 1.11, 7.18, 8.04, 9.14, 9.17
Response Strategy to Cyber Attack 9.27
Response To Risks 2.21, 8.07
Responsibility Of Board 3.03, 7.02, 7.22
Responsibility Of Directors 3.03, 4.17, 7.10
 Particulars Page No. of ICAI Material
Responsibility Of Risk Management Committee 2.30, 4.17
Results Of Stress Tests 5.14, 7.06.
Retail Financing - Credit Facilities 6.4
Retail Financing - Due Diligence (Farm/Tractor Loan, Scorecard
6.14
Driven)
Retail Financing - Portfolio Risk Management (Roll Forward/Roll
6.17
Back Rates)
Reverse Brainstorming 2.11
Reverse Stress Testing Scenarios 5.12. 5.14. 7.06
Revised Ratings 6.19
Revitalising Distressed Assets In the Economy (RDAE) 6.18
Ring Fencing of cash flows 6.26
Risco 1.01. 3.01
Risicare 1.01. 3.01
Risk - jeopardize the achievement of objective 2.13
Risk - Oxford Dictionary 1.3
Risk (in an organisational context) 1.9
Risk (Table of definitions) 1.5
Risk Adjusted Returns 6.28.
Risk Analysis 2.08, 2.25, 2.28, 3.07, 7.18
Risk and Capital decision process (Stress Test Process) 5.10
Risk And Control Matrix (RCM) 9.10
Risk and Control Self Assessment (RCSA) 9.06, 9.10, 9.17
Risk and Opportunity Disclosure - an Indian Example 7.14
Risk And Opportunity Reporting (ROR) 7.13
Risk and Risk Management (Views) 3.02
Risk and Uncertainty 1.14
1.11, 1.13, 2.11, 2.21, 2.30, 2.31, 3.03,
Risk Appetite 3.08, 3.09, 4.08, 5.08, 5.09, 6.18, 7.10,
7.12, 7.16, 7.20, 8.03, 8.07, 9.10, 9.12
Risk Appetite - Principles 3.4
Risk Appetite - stress testing application 5.9
Risk Appetite Framework (RAF) 7.03, 7.05
Risk Appetite Statement (RAS) 2.11, 5.09, 7.05
Risk Architecture 3.08.
Risk as French word 1.01.
Risk as Italian word 1.01.
Risk as per Oxford Dictionary 1.03.
Risk as Per SA-315 1.04. 1.05. 2.03. 9.03.
2.04, 2.05, 3.09, 4.07, 4.17, 7.07, 7.18, 8.04,
Risk Assessment
8.06, 9.03
Risk Assessment - types 2.13
Risk Assessment (2.4 + 2.5) 2.4
Risk Assessment Framework (RAF) 7.5
Risk Assessment Procedure (SA 315) 1.6
Risk Attributes 1.13
Risk Averse Culture 7.17
2.12. 2.29. 2.32. 3.08. 3.09. 4.05. 7.08. 8.06.
Risk Aware
8.07
Risk Aware (Table) 8.7
Risk Based Audit Approach 9.4
Risk Based Auditing 9.8
Risk Based Internal Auditing 7.8
Risk Based Maintenance 1.09
Risk Based Pricing 6.12
Risk Based Pricing - credit risk mitigation 6.12
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Risk Based Profitability Measurement Framework 6.30
Risk Bearing Affiliates 7.05
Risk can arise or change due to? 7.7
Risk can be grouped… 1.17
Risk can cause 1.4
Risk Capacity 3.03, 3.04, 3.05, 7.02, 8.04
Risk Categories 1.09. 1.11. 3.15. 7.06.
Risk categories (COSO) 1.11
Risk Categorization - Paul Hopkins 1.16
Risk Classification (ERM) 1.11
Risk committee 7.03
Risk Committee - FSB Sound Risk Governance 7.3
Risk Components 6.19
Risk concentration 5.10
Risk consequences 1.13, 2.05, 3.09, 3.12, 1.14
Risk culture 2.12, 3.08, 4.07, 4.08, 7.03, 7.16
Risk Defined (Table) 8.7
Risk Definition - Cornelius Keating 1.6
Risk Definition - Information Security 1.7
Risk Definition - Webopedia 1.18
Risk Definition (ERM) 1.4
Risk Definition (International Organization for Standardization) 1.6
Risk Definition Origin 1.1
Risk Description 9.10
Risk Disclosures 4.09. 4.16. 7.06. 7.12.
Risk due to economic conditions ( IPC ) IP8.04
Risk Enabled (Table) 8.7
Risk Estimates To Be Biased 5.7
Risk Evaluation 2.13. 2.26
Risk Evaluation - Purpose 2.14
Risk Evaluation - questions (Que required to be asked when we
2.14
are evaluating risk)
Risk Event 2.23. 2.28. 3.12. 4.03. 4.07. 8.01. 9.02.
Risk Event Maps 3.12
Risk Examples - Real Life 1.4
Risk Exposure Levels 6.29
Risk Exposure Segmentation 5.10
2.3, 2.14, 2.21, 2.23, 2.28, 2.34, 4.2, 4.3, 4.4,
Risk Factor 4.5, 4.16, 5.4, 5.11, 512, 7.1, 7.2, 7.13, 7.18,
7.21, 8.8
Risk Free Condition 5.6
Risk free condition - coherent risk measure 5.6
Risk Governance Framework 7.4. 7.5. 7.6
Risk Grading / Rating 9.12
Risk Heat Maps 3.12
1.10, 2.2, 2.4, 2.9, 2.13, 2.14, 2.15, 2.18, 2.19,
Risk Identification
2.20, 2.30, 3.3, 3.6, 5.13, 6.10, 8.2
Risk identification - objectives 2.4
Risk Identification And Assessment 2.22, 5.13, 6.10, 6.15, 8.08
Risk Identification and Assessment approaches 2.1
Risk Identification and participants 2.2
Risk Identification and procedure that facilitates identification of
2.15
risk
Risk Identification And Risk Types 9.10
Risk Identification is Followed By Risk Assessment 2.20
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Risk Impact 2.23
Risk Impact Analysis 2.24
Risk In An Organisational context 1.9
Risk Leader 1.1. 2.29. 2.32. 2.33. 3.1
Risk Likelihood 1.13
Risk Limits 2.30. 5.09. 6.24. 7.05.
Risk Managed (Table) 8.7
Risk Management 1.3, 2.7, 3.6, 7.9
Risk Management - benefits 3.1
Risk Management - CIMA Official Terminology 8.2
Risk Management - definition 3.9
Risk Management - Important views (Table) 3.2
Risk Management - ISO 31000 process of Risk Management 3.6
Risk Management - Objectives 3.5
Risk Management - some people do it better 3.4
Risk Management - step by step process
3.6
(identify/analyse/evaluate/treat)
Risk Management - Webster's New World Law Dictionary 8.2
Risk Management (no guarantee of being risk free) 8.3
Risk management and Internal Control (IC subset of RM) 4.6
Risk Management And Oversight Practices 7.2
Risk Management Applications 9.34
Risk Management Approach 4.4
Risk Management Checklist 3.8
Risk Management Committee 2.29. 2.32. 4.17. 7.10
Risk Management Committee - Roles and Responsibilities 2.3
Risk Management Cycle 3.5
Risk Management Disclosures 4.9. 7.9. 7.12. 7.14.
Risk Management Framework 7.6
Risk Management Framework - points to be considered by Board 7.18
Risk Management Framework - Policy Statement 7.6
Risk Management framework (RMF) 7.6
Risk Management Function 7.05.
Risk Management Payoff Model ( Improvised risk mgmt ) 2.29, 8.08.
Risk Management Plan 3.06. 3.09. 4.17. 7.10.
Risk Management Plan - benefits 3.10
Risk Management progress (Risk questionnaire/Risk heat maps/
3.12
Risk scorecards) - Table
Risk Management Steps 3.6
Risk Management Techniques 3.11
Risk Manager - Role 2.3
Risk Maturity Levels 8.7
Risk Maturity Levels (and Internal Auditors) 8.7
Risk Measure (Rho) 5.5
Risk Measurement 1.5, 2.4, 5.7, 5.9, 8.8.
Risk Measures 6.28
Risk Mitigation 1.03, 2.10. 2.20.
Risk Mitigation Measures 2.21, 2.22.
Risk Mitigation Plan 2.4, 2.26, 9.14.
Risk Mitigation Strategy 2.20
Risk Mitigation Techniques 2.21. 6.26. 5.13.
Risk Monitoring 3.07. 4.03. 8.02. 8.08.
Risk Naïve 8.6, 8.7
Risk Oversight Functions 7.16
Risk Perception 1.04. 2.28.
 Particulars Page No. of ICAI Material
Risk Perspective 2.03. 5.13. 7.05. 9.25.
Risk Policies 2.30. 2.31. 7.04. 9.05.
Risk Practitioner 2.19. 9.14. 9.17.
Risk Probability And Impact Assessment 2.5
Risk Probability and Impact Assessment (Matrix) 2.5
2.30. 2.31. 4.03. 4.05. 6.04. 6.29. 6.36. 7.04.
Risk Profile
7.05. 7.17. 7.19. 9.02. 9.05. 9.06.
Risk Protocols 3.8
Risk Quantification 2.05, 2.07, 2.08, 6.19.
Risk Questionnaires 2.01. 3.12.
Risk Rating Table 2.26
Risk Register 8.4
Risk Register - creation which risk defined? 9.1
Risk Register ( Information To Be Entered ) 3.7
Risk Related Performance Indicators 7.5
Risk Reporting 2.30, 4.15, 5.8.
Risk Reporting - stress testing application 5.8
1.06. 2.21. 3.07. 3.08. 4.03. 4.06. 4.07. 7.02.
Risk Response
8.08.
Risk Response Planning - (step 4) 3.7
Risk Response Strategies 2.21, 3.07, 4.03, 4.06, 7.02
Risk score 1.13
Risk scorecards 3.12
Risk strategy 2.30. 3.08. 7.16
Risk Taking attitude 3.3
Risk Tolerance 3.3
Risk Tolerance (Risk Attitude) 3.3
Risk Treatment 3.07. 3.11. 8.02.
Risk Treatment - Accept 2.21
Risk Treatment - Avoid 2.21
Risk Treatment - Primary Objectives 2.21
Risk Treatment - Reduce/Manage 2.21
Risk Treatment - Transfer/Share 2.21
Risk Treatment options 2.20. 3.07.
Risk Types 9.11. 7.05.
Risk Variables 2.2
Risk-Based Maintenance 1.9
Risk-Return Trade Off 6.02.
Risks And Opportunities 7.14.
Risks can Arise Due TO 7.07. 1.18
Risks Classification / Impact/ Rating Buckets 2.24
RMF Board Consideration 7.18
Robust Risk Measure 2.01. 5.06.
Role And Responsibility Of Risk Management committee 2.30.
Role of Risk Assessment w.r.t Financial Reporting 7.7
Role Of Risk Manager 2.30
Role Of Stakeholders In corporate Governance 7.21.
Roll Forward Rates 6.17.
Root Cause 2.20. 2.10. 2.12. 4.03. 7.18. 8.07. 9.19. 9.27.
Root Cause Analysis 2.19
Root cause Identification And Analysis 2.19
RORAC 6.29
Rules to Assess Credit Risk 6.08
S
Safety Hazards 1.21.
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Safety Risk 1.21. 3.14.
Safety Risks 1.21
Sampling Risk 7.09.
Sarbanes Oxley 9.04.
Scattered Silo based Approach 8.07.
Scenario Analysis 2.09. 2.11. 5.11. 9.21. IP8.21, 8.21.
Scenario Analysis (Drawbacks) 5.12
Scenario in Cyber Risk and Information Security 9.26
Scenario Selection 5.12
Scenario severity 5.09
Scorecard 2.10. 3.12. 6.14. 6.34. 9.18. 9.26.
Scorecard parameter 6.14, 6.17.
Scoring 2.8
SEBI 1.20. 4.3
SEBI (LODR) Regulations, 2015 7.1, 4.17
SEBI LODR 4.17. 7.10
Second line of defence 9.7
Securities and Exchange Commission (SEC) 4.16. 7.12.
Securitization (8.9.4) 6.26
Securitized Exposures 5.14
Security Arrangement Risk 1.21
Security Margin Cover 6.17
Security Risk 1.8. 1.21
Security Risk Management 1.8
Segregations of Duties - Controls in ORM 9.15
Seldom - frequency 1.12
Sell Down (8.9.4) 6.26
Sensitivity Analysis ( IPC ) IP8.17
Service Level Agreements 2.22
1.08, 1.11, 1.13, 2.05, 2.09, 2.24, 2.25, 2.26,
Severe
5.11, 5.15, 7.13, 9.14, 9.18
Severe Stress Scenario 5.11
Sharpe Ratio 6.28
Significant factors - Organisational overview 4.11
1.04. 1.06. 1.13. 3.08. 4.17. 7.09. 7.10. 7.17.
Significant Risk
8.04.
Significant Risk (SA 315) 1.4
Significant Risk Factors In Strategic Planning Process 4.4
Silo Approach 8.7
Simulation 2.9
Site visit report 6.17
SMA Account 6.18
SMA Categories 6.18
Smart Risk Management Strategies 4.2
SMERA 6.15
Software Error 9.18
Some risks might be insurable at cost while others may need to be
7.19
borne
Sound Risk Culture 4.8
Sound Risk Governance Practices 7.02, 7.06
Sources Of Risk 2.15. 2.20. 3.08. 4.13
Sovereign Risk 5.15
SOX regulation 9.4
Special Purpose Vehicle (SPV) 6.7
Specific Tail Risks 5.12
Speculative Risk 1.17
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Sponsor 6.7
Spread Of CDS 6.22
Staff Function 8.6
Staffing Risk 1.21
Stakeholder Analysis 2.12
Stakeholder Risk Analysis 2.28
Stakeholder Value Creation By ERM 2.29. 8.8
Stakeholders (Corporate Stakeholder) 2.27
Stakeholders and nature of Impact 2.28
Standard Assets 6.8
Standard Operating Procedures 9.9
Static Risks 1.17
Statistical Method - PD Estimation 6.2
Statutory Risk 9.11
Statutory Violation 9.12
STEP ( Strategic Trend Evaluation Process) 2.20
Stipulation Of Covenants 6.25
Strait Jacketed 4.9
Strategic - Risk Perspective 2.3
Strategic Analysis Tool 8.2
Strategic Blunders 4.2
Strategic choice 4.3
Strategic Planning 4.8, 5.9, 7.5, 4.4.
Strategic Planning - stress testing application 5.9
Strategic Planning process - Integrating Risk 4.4
Strategic Risk 1.11. 1.20. 4.04. 7.08. 8.02. 8.05. 9.01.
Strategic Risks/Model risk 1.18
Strategy and Resource Allocation 4.14
Strategy execution risks 4.3
Stress Scenarios ( Categories) 5.09. 5.11. 7.13.
Stress Test 7.6
Stress Test Exercises 5.14
Stress test process 5.10
Stress Testing 5.07, 5.10, 5.12, 5.14, 7.05
Stress Testing - applications 5.8
Stress Testing - Basel Committee Principles (3.4 heading) 5.13
Stress Testing - reasons for incorporating 5.8
Stress Testing - uses, description and key challenges (Table) 5.9
Stress Testing ( Applications) 5.8
Stress Testing ( Process) 5.10
Stress Testing ( Sound Practices Basel) 5.13
Stress Testing ( Various Reasons To Implement) 5.08
Stress Testing As an Integral Part 5.13
Stress Testing Programmes 5.13, 5.14
Stress to Default Scenarios (Reverse Stress Test Scenarios) 5.12
Structural Method - PD Estimation 6.20
Structured Interview 2.11
Structuring of the transaction 6.25
Subadditivity - coherent risk measure 5.6
Sub-standard Assets 6.8
Successful Stakeholder Risk Management 2.29, 8.08
Supervised Learning - Machine learning techniques 9.33
Supervisory Controls - Controls in ORM 9.16
Supervisory Review Process 5.14
Supply Side Market 8.6
Surveys 2.12
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Sustainable Risk Management Framework 2.28
SWOT Analysis 2.02, 2.04, 2.15
SWOT Examples 2.15
Syndicated Loan 6.26
Syndication (8.9.4) 6.26
System Failure 9.18
System failure due to incorrect programming (coding of
9.18
acquisition scorecards)
Systematic Risk 1.20, 2.22, 6.28
T
Tail VaR 5.6
Taking Risk Management Program To Next Level 3.16
Tax, Rules and Regulation Risk - Political Risk 5.15
Techniques of Enterprise Risk Management (ERM) 8.4
Techniques of Risk Measurement ( IPC ) IP8.02
Techniques Used By Risk Enabled & Managed Organisations 3.12
Technology Outsourcing Risk 9.20
Technology Risk 1.08, 1.21, 9.17, 9.18
Term Loan 6.6
Terminate - Risk Management technique 3.11
Terrorist Acts 1.3
Testing the disaster recovery plan - objectives 4.2
Third line of defence 9.8
Third Party Guarantee Risk - credit risk component 6.3
Thomas S. Coleman 3.2
Threats 2.8
Tightening - credit risk mitigation 6.12
Tolerate - Risk Management technique 3.11
Tony Harb B 2.10
Tools and techniques for Risk Quantification 2.08
Tools and Techniques to assess and evaluate risks 2.7
Tools to Identify Risk 2.20
Top down and bottom up approach 4.3
Top Down Exercise 2.1
Trade Credit Insurance 6.24
Trade secret software programme 9.26
Traffic Signal Risk Card 2.5
Transaction Risk Management 6.12
Transfer - Risk Management technique 3.11
Transparency - stress testing 5.8
Transparency International 5.17
Treat - Risk Management technique 3.11
Turnkey projects by Govt. 5.16
Two Way Risk 6.02
U
UK Corporate Governance Code 3.04. 4.16. 7.12
Umbrella Report 7.13
Unanticipated Labour Unrest - People Risk 7.15
Uncertainty And Performance(gap between them) 8.01
Uncertainty Risk 1.16, 1.17, 2.05
Uncertainty 1.14
Uncertainty (VUCA) 1.15
Uncertainty without Risk but not Risk without Uncertainty 1.14
Uncontrollable Risk 1.10.
Understand the reality - evaluating credit risk 6.8
 Particulars Page No. of ICAI Material
Understanding of Controls 9.15
Understanding Various Types Of Risks 2.22
Unexpected Loss - Credit Loss Estimation 6.19
Unfunded Credit Risk Mitigation 6.11.
Unlikely - frequency 1.12
Unpredictable Events (Questions) 7.19
Unscheduled System Downtime - Technology Risk 9.17
Unsupervised Learning - Machine learning techniques 9.33
Untreated Risk 8.7
US Department of Defence 2.7
Usage of Credit Models 6.34
User Acceptance Testing (UAT) 9.20
User Access Control - Technology Risk (delete/modify user IDs
9.19
of employees)
V
Vantage Score 6.35
VaR 6.30
VaR - Limitations 5.7
VaR ( General Time Period) 5.1
VaR (Dependent On 2 Parameters) 5.2
VaR Conversions 5.3
VaR Estimates 5.7
VaR Limitations 5.7
VaR Methods 5.4
VaR Modelling 6.30
VaR Parameters 5.4
Verification - Controls in ORM 9.15
Views on Risk Management 3.2
Vision (shared vision) 3.5
Volatility (VUCA) 1.15
VUCA 1.15
Vulnerabilities 2.8
W
Webster's New World Law Dictionary 8.2
What if Technique (WIFT) 2.11
Whether weakness or threat exists? 2.15
Whistle Blower Matters 7.2
Wholesale Credit (Detailed Appraisal) 6.14
Wholesale Financing 6.04, 6.17
Wholesale Financing - Detailed Appraisal 6.14
Wholesale Financing - Portfolio Risk Management 6.17
Working Capital Analysis 6.32
Working Capital Loan 6.05
Workshops 2.12
World Economic Forum (WEF) 2.18
Worst Case Scenario 8.1
Z
Z- Score 6.26

Special Thanks To RHX & CA Monk Team Help me Prepare this Sheet 😊