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AICPA知識(shí)點(diǎn):企業(yè)風(fēng)險(xiǎn)管理的定義

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯:00LilGhost 2020/03/09 17:23:54 字體:

春暖花開的時(shí)節(jié),至適合播下夢(mèng)想的種子。相信許多懷揣著美國(guó)注冊(cè)會(huì)計(jì)師夢(mèng)想的同學(xué)已經(jīng)開始了新一年的備考。網(wǎng)校教務(wù)老師整理了AICPA知識(shí)點(diǎn):企業(yè)風(fēng)險(xiǎn)管理的定義,一起來(lái)學(xué)習(xí)吧~

AICPA知識(shí)點(diǎn):企業(yè)風(fēng)險(xiǎn)管理的定義

Definition of Enterprise Risk Management

ERM is the culture, capabilities, and practices, integrated with strategy setting and performance, that organizations rely on to manage risk in creating, preserving, and realizing value. 

文化,能力,執(zhí)行都要和公司策略設(shè)置以及績(jī)效保持一致,依賴于風(fēng)險(xiǎn)管理來(lái)創(chuàng)造,保持,實(shí)現(xiàn)價(jià)值

Culture – core value

The collective thinking of the people within an organization

Important role in shaping decisions regarding risk

Capabilities – competitive advantage

Exploitation of competitive advantage

Adaptation to change

Practice:continually applied to the entire scope of activities

Integrated with strategy-setting and performance

Aligns with mission and vision

Promote an understanding of how risk potentially affects the entity overall.

Managing Risk Linked to Value

Risk appetite:

Range rather than a specific limitation

Expressed first in mission (why) and vision (how)

Varies between products, business units…

Relationship of value and risk appetite:

Managing risk enhances ability to create, preserve, and realize value

正保會(huì)計(jì)網(wǎng)校整理,轉(zhuǎn)載請(qǐng)注明。

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