Enterprise Risk Management Maturity Model
Maturity models are a relatively common tool, often used on a self-assessment basis, to help organisations understand their current level of capability in a particular functional, strategic or organisational area. In addition, the setting out of different levels and descriptors of maturity can help an organisation achieve a common understanding of the type of changes that would be likely to enable it to reach a higher level of maturity over time, should it so wish.
The OECD Forum on Tax Administration (FTA) first developed a maturity model in 2016 in order to assess digital maturity in the two areas of natural systems/portals and big data.