This section of Protiviti's "Guide to Enterprise Risk Management: Frequently Asked Questions" addresses common questions about the risk management vision and objectives. Topics covered include: How does management develop a shared vision for the role of risk management in the organization? What is the practical use of a shared vision? How does management define the entity’s risk management goals and objectives? And, what is “risk appetite” and how is it different from “risk thresholds,” “tolerances” or “limits?”