ABSTRACT : Increasing business competition exceeds the geometric progression, requiring every companyto formulate an accurate strategy and management plan. The demand to become a healthy company orcorporation has become the main agenda at the general meeting of shareholders. A qualified strategy is neededthat can embrace all parties involved, including stakeholders. Organized organizational communication must besupported by good organizational behavior, this is highly emphasized considering that upheaval anddisagreements can occur at any time causing trust issues to develop out of control. The company as one of theforums for meeting these interactions, cannot avoid friction, objectively and subjectively, it should understandhow to manage the behavior of individuals and be aware of the risk culture. Risk culture bridges and helpscontrol crucial things that can arise due to decisions, policies that have an impact on the sustainability of abusiness. SOEs as one of the state-owned enterprises, are required to support the economy and increase thecountry’s foreign exchange, it is very necessary to implement a healthy risk management culture byimplementing a framework such as the COSO Framework. COSO is a tool for internal control and monitoringof business activities. Data collection method with library and field work research. Data analysis usinginteractive models and presenting research results that optimizing organizational communication strategies inmanaging organizational behavior and trust issues to build a risk culture are the core agenda in the design of thevision and mission in order to achieve sound and sustainable governance.
KEYWORDS: Organizational Communication, Organizational Behavior, Trust Issues, Risk ManagementCulture, COSO Framework.