The software industry and the information service providers in Taiwan are facing global competition but generally falling behind the international level for their software development ability due to short of capable manpower and lack of software engineering concept. Moreover, the domestic output value of software is relatively low and the domestic market is also too small; companies are struggling for the market and making profit has become difficult. To solve this issue the Software Engineering Institute (SEI) has developed several combinations of the Capability Maturity Model Integrated (CMMI) in recent years. In this study, theories of implementing CMMI in the software industry are discussed. Taking risk management for a software project as example, we have established the structure and guides of process tailoring for projects of various scales. On the process of risk management, we firstly defined the tailoring aspects according to the CMMI Level 3 implement process, and then interviewed the case study company for their eight plans to analyze and induce the possible tailoring guides. Our findings are as follows. 1. Establishing the risk management strategy (1) Making a risk plan, including activities such as risk definition, analysis, reduction, treatment and monitoring. (2) Providing implement methods, judgment rules, execution thresholds, treatment process, or tools for those activities. (3) Producing necessary output, such as data, records, and documents. (4) Setting up timeframe for risk monitoring or re-evaluation, at least once a month. 2. Establishing the tailoring guides for the process (1) Adjustment and change are allowed, depending on the project property. (2) Feedback is necessary for design and implementation. (3) Concrete and practical methods are necessary; the system is not fully reliable. The research model and structure of this study can be further applied to the newly developed SEI models or other large-scale international standards in the future as a reference for the software organizations to improve their software process.