Operational Risk Management Risk, and flexibility is managing business to gain profits and wealth that sustained through several events including risks and opportunities. It is important to have knowledge, experience and vision of administration in dealing with opportunities and risks that will arise in their own business. There are many risks in the business sector. Therefore, top management need to understand and manage risk to a minimum so that business operation can be managed effectively to create a competitive advantage for the organization. This paper presents the idea that the COSO Enterprise Risk Management (ERM) applied to the risk management practices of Dusit International to hedge or reduce the severity of impacts that may arise from technical or practitioners who have violated the rules regulations in practice, or caused by the corruption in the organization. The paper also presents the problem, analysis of practices which resulted in the successful adoption of COSO ERM.