[Verse 1] In the boardroom they're planning ahead Strategic vision where the company's led Enterprise risk looks at the big picture view Market shifts and threats that could break us in two Board oversight with frameworks in place Three lines of defense keeping steady the pace [Chorus] Enterprise sees the forest, Operational sees the trees Strategic long-term planning versus daily guarantees Top-down governance flowing, bottom-up controls that bind Integration is the key to align both heart and mind Risk appetite cascading, risk tolerance defined Two levels working together, leaving no threat behind [Verse 2] Down in operations where the work gets done Process controls ensure each day is won Tactical responses to immediate threats Procedure manuals and safety nets Front-line managers making calls each hour Operational risk with hands-on power [Chorus] Enterprise sees the forest, Operational sees the trees Strategic long-term planning versus daily guarantees Top-down governance flowing, bottom-up controls that bind Integration is the key to align both heart and mind Risk appetite cascading, risk tolerance defined Two levels working together, leaving no threat behind [Bridge] COSO framework bridges the divide Enterprise sets limits, operations must abide Risk registers flowing from the top down to the floor Communication channels keep information at the fore Chief Risk Officer coordinates the dance Between strategic thinking and operational stance [Verse 3] Integration happens when both levels speak Shared language and metrics that everyone can seek Governance structure with clear roles defined Board sets the tone, management's aligned From enterprise planning to operational care Risk management excellence everywhere [Outro] Two perspectives, one goal to achieve Protection and value we all can believe Enterprise and operational hand in hand Managing risk across our business land
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