Delivering real insight will be dependant, to a large extent, on the ability to align strategy and risk appetite effectively with key metrics and targets, including the incorporation of those metrics into an integrated business planning and monitoring framework (Calamiti & Thompson, 2010). Appropriate metrics must then be determined by integrating the organizations strategic objectives with risk appetite. Allowing specific value drivers to be determined to be detrimental to the organization achieving success.
How could organizational performance measured metrics be cheated, and how can we guard against this?