What is NOT included in a risk management manual?

The choice regarding methods for maximizing profits is not typically included in a risk management manual because a risk management manual primarily focuses on identifying, assessing, and mitigating risks within an organization. The purpose of such a manual is to provide guidance on dealing with potential risks that could impact an organization's objectives, rather than strategies aimed solely at profit optimization.

Risk management manuals generally cover essential procedures and guidelines such as incident reporting procedures, which outline how to report and manage incidents that may pose a risk; performance level expectations, which set the benchmarks for risk management efforts; and employee cooperation guidelines, which encourage staff engagement in risk management processes. The core aim of the manual is to foster a culture of risk awareness and proactive measures to mitigate risks, rather than emphasizing profit-driven strategies.