Concept As stated in the COSO-ERM reference of 2017, all organizations need to set a strategy to

achieve its objectives. This strategy should be periodically assessed and adjusted so it remains
responsive and relevant. This is done by continuously being aware of the ever-changing situation.
Increase in Volatility, Uncertainty, Complexity, Ambiguity, (VUCA) in our operating environment that can
either threaten or create opportunities for the organization. To get the best possible outcome, the
organization needs to subject its strategy to a process of assessment in order to identify challenges and
opportunities. For the Philippine Army, the Strategy Execution Management Process (SEMP) provides
guidance on its strategy execution. The process is composed of two management processes; Strategy
Management and Risk Management. Figure 3: PA Strategy Execution Management Process The
operationalization of RM in the Philippine Army has been recommended as it will help the organization
ensure the attainment o