attitude is an organization's approach to (assess and eventually pursue, retain, take or turn away from) risk. Risk appetite is the amount and type of risk an organization is willing to pursue, retain, or take.

According to the Risk Appetite and Risk Attitude (RARA) Model, these two concepts "actas mediating factors between a wide range of inputs and key outcomes," which aids in decision-making. Risk appetite is expressed as risk thresholds, whereas risk attitude influences choice of risk