[Verse 1] Boardrooms buzzing with uncertainty's hum Objectives planted but threats may come First we identify what could derail Map the landscape where plans might fail Brainstorming sessions with forensic eyes Scanning horizons for hidden lies [Chorus] Identify, analyze, then respond with care Risk assessment's triple-layer affair Fraud lurks in shadows, change shakes the ground COSO framework keeps objectives sound Identify, analyze, respond with might Turn uncertainty into oversight [Verse 2] Probability matrices paint the scene Impact ratings from mild to extreme Heat maps glowing red where dangers peak Quantify the havoc risks might wreak Inherent versus residual divide Controls determine which risks we ride [Chorus] Identify, analyze, then respond with care Risk assessment's triple-layer affair Fraud lurks in shadows, change shakes the ground COSO framework keeps objectives sound Identify, analyze, respond with might Turn uncertainty into oversight [Bridge] Accept the minor, mitigate the strong Transfer through insurance, avoid what's wrong Four responses dancing in boardroom halls While fraud triangles scale corporate walls Pressure, opportunity, rationalization Breeding grounds for financial devastation [Verse 3] Change management shakes the status quo New systems mean new risks below Implementation timelines stretch and bend Stakeholder resistance won't pretend Monitor the shifts, update the view Risk appetite changes with revenue [Final Chorus] Identify, analyze, then respond with care Risk assessment's triple-layer affair Fraud lurks in shadows, change shakes the ground COSO framework keeps objectives sound Continuous cycle, never complete Risk management makes success concrete
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