Board Risk Committee Guide

258 | Board Risk Committee Guide With special thanks to: • The Corporate Governance Council for the Risk Governance Guidance for Listed Boards (issued in 2012) which is incorporated into this Guide. • Protiviti-SAC COSO Academy for the COSO Enterprise Risk Management Framework, and Internal Control Integrated Framework (in Appendices 4D and 4E). • Deloitte for its Enterprise Risk Management Framework (in Appendix 4D). • EY for its Enterprise Risk Management Framework (in Appendix 4D) and GRC Framework (in Appendix 4N). • KPMG for its Enterprise Risk Management Framework (in Appendix 4D), Four Lines of Defence Model (in Appendix 5E) and GRC Framework (in Appendix 4N). • Open Compliance Ethics Group (OCEG) for its GRC Framework (in Appendix 4N). • Protiviti for its Five Lines of Defense Model (in Appendix 5E). • PwC for its Enterprise Risk Management Framework (in Appendix 4D) and GRC Framework (in Appendix 4N). • Singapore Accountancy Commission for its Combined Assurance Model (in Appendix 5G). • Ms Jennifer Zheng, Mr RaysonTan, Mr AdrianTan andMs Jacqueline Ong of KPMG in Singapore for proofreading the 2016 manuscript. • Members of the Corporate Governance Guides Steering Committee, the Programme Management Team, and the Editorial Team, all of whom are separately listed in the Resource Guide.