What is the most important reason for an organization to use enterprise risk management?

Please follow the instructions and use the text book I am going to reference.
Question A
Explain how a company can report a positive net income and yet still have a negative net operating cash flow.
Question B
What is the most important reason for an organization to use enterprise risk management?
Textbook:
Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2022). Managerial accounting. The Cornerstone of Business Decision Making