大學(xué)風(fēng)險(xiǎn)管理[文獻(xiàn)翻譯](存儲(chǔ)版)
【正文】 Practices stage typically consists of fundamental pliance activities. Typically, there are no established risk management roles, responsibilities, processes, or documentation, and most efforts are made in “silos” .Then, as the university improves its understanding of ERM and alters its practices accordingly, it progresses to an Improved Practices state. In this “alignment” phase, the organization’s ERM efforts have moved beyond mere pliance. There is a certain level of risk ownership by the board of governors, but at this point the roles, responsibilities, and process have not been defined clearly and pletely. Finally, in the Optimized Practices state, the university has reached a stage in which ERM processes and responsibilities are fully established and have bee integrated into the organization’s strategy and day to day operations. The focus during this “integration” phase is now on continuously reevaluating risk and performance, and adjusting its response accordingly.Universities without a robust risk management framework are increasingly exploring and implementing new ERM processes, and making risk management an integral part of their planning and decision making processes, while universities that have already adopted ERM are altering their approach accordingly to reach an optimal state. Current trends include raising awareness through activities such as seeking internal and external stakeholder input, increasing munications of relevant risk management initiatives such as campus emergency munications, identifying risk champions to foster and develop new programs and processes, and involving university executives and the board in risk identification and assessment.Who’s responsible for risk management?Risk management is everyone’s responsibility, and the roles and responsibilities of stakeholders must be defined clearly. The board of governors, senior administration, and risk management and internal audit teams are responsible for understanding principal risks in their areas, and for making effective risk management decisions.Board of governors The board’s overall risk management mandate is to assess and remend improvements on how the principal risks of the university are being managed through an effective risk management and internal control system that VSTU help the university achieve its mission. Board members are 161。 and duplication of effort. Understandably, there is a resulting concern about pliance breaches. Without a mon basis for evaluation, audit mittees struggle to determine the adequacy of risk and control efforts, and boards and executives want assurance that investments are appropriately focused, consistent with peers, and aligned to the institution’s unique risk issues.Universities are also facing increased scrutiny from stakeholders regarding issues such as investments and spending, privacy, conflicts of interest, IT availability and security, fraud, research pliance, and transparency. Students, faculty members, staff, donors, and other interested parties are looking not only at what is being done, but how it is being done.Although the approach to risk management varies from institution to institution, there are clearly some mon challenges and trends. Overall, a growing number of universities are integrating a risk management framework into their strategic planning and decisionmaking processes, but sustaining formal risk management and reporting process is a challenge. The board of governors, president, and other senior management members are often involved in ongoing risk identification and assessment, and are taking part in efforts to develop and implement both internal and external risk management processes and controls. The establishment of risk champions (members of the university beyond the university’s administration who can champion risk management) within the university is also increasing, which raises the awareness of risk, fosters better understanding of risk management programs and practices, and increases munication to relevant stakeholders. Applying ERT to universitesEnterprise risk management (ERM) can be described as a strategic process affected by a university’s governance structure, management, administration, and faculty, designed to: ? Help identify risks that may affe
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