Does the organization have to be accountability to anyone, if so who? Are there any internal/external forces involved?

Risk can be looked at as the effect of uncertainty on organizational objectives. If that is the case how can an organization create value from uncertainty? What tools can an organization use or what does an organization have to have in order to achieve any kind of value in the face of uncertainty? Does the organization have to be accountability to anyone, if so who? Are there any internal/external forces involved?