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IAA, Coggins, C., Dexter, N., Kemp, M. and Oost, J. (2016)Own Risk and Solvency Assessment (ORSA)here

Introduction (partial)

"Own Risk and Solvency Assessment (ORSA) processes sit at the heart of effective enterprise risk management (ERM). While regulators worldwide understand the value of the information communicated as a result of ORSA processes, ORSA is best thought of not as a regulatory requirement but as a collection of internal “own” processes, highly tailored to the nature, scale, and complexity of an insurer, that result in key strategic information for senior management and the board."


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