risk
Strategic misalignment and execution failure
Because strategic objectives are poorly defined, internally inconsistent, or misaligned with mission and stakeholders, approved strategies cannot be executed - resource gaps and weak governance of change compound the shortfall - resulting in resource misallocation, missed objectives, and value destruction.
In catalog since 2026-09-17T22:28:00Z · Last changed 2026-09-17T22:28:00Z (f368a6cce277)
Record JSON · Open in map · Data retrieval guide
Catalog revision: 791ff2dd3a45707290badee660f185e514d15f1cf518908628f425c2f2c56ee4. A connection does not establish full coverage.
Attributes
- category
- strategic
- domain
- Governance, Policy & Oversight
- Risk Assessment & Management
- taxonomy
- coso-erm-risk
- inherent_rating
- high
Details
- risk_id
- strategic-misalignment-execution
- category
- strategic
- likelihood
- medium
- impact
- high
- inherent_rating
- high
- treatment
- mitigate
- taxonomies
- coso-erm-risk
Source
No record-specific source URL is provided.
Connections
- UC-GOV-02 — Understand organizational context and stakeholder expectations mitigates Strategic misalignment and execution failure
- strength
- related
- rationale
- Documenting mission and stakeholder needs is a foundational input to strategy alignment, but the operative alignment control is strategy-setting (UC-GOV-12), not context documentation alone.
- UC-GOV-38 — Assign and maintain Three Lines accountability by risk activity mitigates Strategic misalignment and execution failure
- strength
- primary
- rationale
- Activity-level Three Lines accountability assigns named risk decision-makers, challenge, and independent assurance, directly countering execution drift caused by unclear role ownership.
- UC-GOV-12 — Align strategy and business objectives with mission and risk mitigates Strategic misalignment and execution failure
- strength
- primary
- rationale
- Aligning strategy and cascaded objectives with mission and risk directly counters poorly-defined, misaligned strategy.
- UC-GOV-19 — Maintain enterprise security and privacy architecture mitigates Strategic misalignment and execution failure
- strength
- related
- rationale
- Enterprise architecture aligns technology to an existing strategy, supporting execution, but does not set or correct the strategy itself; UC-GOV-12 is the operative alignment control.
- UC-GOV-01 — Establish and maintain the enterprise governance framework mitigates Strategic misalignment and execution failure
- strength
- related
- rationale
- Governance that sets enterprise direction enables strategy to be defined and executed coherently.
- UC-RISK-04 — Define objectives and business context for risk assessment mitigates Strategic misalignment and execution failure
- strength
- related
- rationale
- COSO P6 member requires objectives specified with clarity and consistency, reducing the poorly-defined/inconsistent-objective driver of strategic misalignment (partial contributor).
- UC-GOV-10 — Attract, develop, and retain competent personnel mitigates Strategic misalignment and execution failure
- strength
- related
- rationale
- Closing competency gaps supplies the capability strategy execution depends on.
- UC-AUDIT-27 — Govern expanded internal audit ERM responsibilities mitigates Strategic misalignment and execution failure
- strength
- related
- rationale
- Separating management decisions from internal audit and requiring independent coverage preserve assurance credibility when governance evaluates strategic execution.