How the board views risk oversight as a process should dictate how it chooses to organize itself for purposes of executing that process. The risk oversight process enables the board and management to develop a mutual understanding regarding the risks the company faces over time as it executes its business model for creating enterprise value. There is no one size that fits all. This issue of Board Perspectives: Risk Oversight discusses some of the factors that boards of directors should consider as they organize their board for risk oversight.