Which committee round is the risk management oversight often found in?

Risk management oversight is typically found in the audit committee because this committee is responsible for overseeing the organization's internal controls, compliance with laws and regulations, and financial reporting processes. One of the key functions of the audit committee is to ensure that adequate risk management practices are in place and that the organization is identifying and managing potential risks effectively.

The audit committee plays a crucial role in evaluating how risks are assessed and managed, often working closely with internal and external auditors to monitor and improve risk management frameworks. This oversight is essential for maintaining stakeholders' confidence and ensuring the integrity of financial statements.

While other committees may address specific areas of risk, such as compliance or investment, the audit committee has the broadest responsibility for overall risk management within the organization, making it the primary venue for such oversight activities.