The introduction of any new technology in an existing industrial process has a dual effect: on the one hand, it is expected to bring some well-identified benefits, but on the other hand, it also brings a certain number of new risks. It is the role and responsibility of decision makers, designers, and developers to estimate and balance these two aspects, taking into account the very specific characteristics of their industrial domain. In the domain of software systems, for instance, object-oriented technologies have been demonstrated to increase software quality and productivity, but they simultaneously bring some specific risks that must be carefully characterized and handled, especially when they are integrated in the development of software applications for critical systems. In the avionics domain, the OOTiA document proposes a first and informal identification of some of these risks. However this identification process misses the formal background that would guarantee its consistency and completeness. In this paper, we suggest to fill this gap by considering the management of software risk as a specific case of industrial risk management. To achieve this goal, we propose a generic model for the identification of software risks. This model provides the information required by the subsequent phases of risk management: risk estimation, risk acceptance, and risk mitigation.