Risk-based performance

Used with “objectives” or “controls”: having to do with the effectiveness and efficiency of an entity’s operations, including performance and profitability goals, and safeguarding resources.

Source : COSO Integrated Internal Controls Framework

Used with “objectives”: having to do with the effectiveness and efficiency of an entity’s activities, including performance and profitability goals, and safeguarding resources against loss.

Source : COSO Integrated Risk Management Framework