Skip to content

Material Risk

What is Material Risk?

A risk of sufficient magnitude that its occurrence could significantly affect the organization's financial condition, operations, or reputation.

Risk Management

Each of these is named in at least one of the same controls as material risk. The number is how many controls name both.

What the standards actually require on material risk

Requirements naming material risk across 6 standards, quoted from the control text.

The risk management framework must provide a structure for identifying and managing each material risk so the institution is prudently and soundly managed, having regard to the size, business mix and complexity of its operations.

CPS220-P22 · Framework Structure for Managing Each Material Risk

The RSE licensee must ensure at a minimum that its risk management framework covers all material risks to its business operations, both financial and non financial, having regard to the size, business mix and complexity of those operations.

SPS220-18 · Framework Coverage of All Material Risks

The CIRMP must identify each hazard where there is a material risk that the occurrence of the hazard could have a relevant impact on the critical infrastructure asset.

CIRMP-s6 · Identification of material risks

The entity must maintain a comprehensive service provider management policy covering how it identifies material service providers and manages service provider arrangements, including managing the material risks those arrangements create.

CPS230-37 · Service Provider Management Policy
BCBS 2392 controls

Risk management reports should cover all material risk areas within the organisation. The depth and scope of these reports should be consistent with the size and complexity of the bank's operations and risk profile, as well as the requirements of the recipient...

BCBS239-P8 · Comprehensiveness

Operate Internal Audit per 12 CFR Part 30 Appendix D Section II.C.3. Internal Audit must (a) be a function independent of the front line units and Independent Risk Management with authority and independence to provide assurance to the Board on the design and o...

OCCHS-5 · Internal Audit: Independence, Scope, Methodology, and Reporting

Questions people ask about material risk

What is Material Risk?
A risk of sufficient magnitude that its occurrence could significantly affect the organization's financial condition, operations, or reputation.
Why is Material Risk important for compliance?
Material Risk is a key concept in Risk Management. Understanding material risk helps organizations meet regulatory requirements, reduce risk, and demonstrate due diligence during audits. Our compliance platform maps 686 frameworks with 311K cross-framework control mappings.
Which compliance frameworks address Material Risk?
Material Risk appears in the requirement text of APRA CPS 220 Risk Management, APRA SPS 220 Risk Management (Superannuation), Critical Infrastructure Risk Management Program (CIRMP) Rules 2023, APRA CPS 230 Operational Risk Management, BCBS 239. Across these standards we have identified 39 controls that name it directly, each linked to the control text on the compliance platform.
Where can I learn more about Material Risk?
Explore our compliance framework pages to see how material risk applies across different standards and regulations. Our implementation guides provide step-by-step guidance, and the compliance platform offers AI-powered analysis of how this concept maps across 686 frameworks.

See how Material Risk applies across compliance frameworks

Our platform maps 686 frameworks with 311K cross-framework control mappings. Explore how this concept is addressed across standards.

Written and maintained by Gerard Blokdyk, The Art of Service.