controlself-assessmentworkshop(53頁)-經(jīng)營管理(完整版)
【正文】 Perform Risk Assessment Goals amp。 Objectives Monitor Performance Information Communication and and 21 What is risk assessment? ? Risk assessment is (1) the identification of risks to the achievement of objectives and (2) the analysis of identified risks (page 15). ? A risk is anything that could jeopardize the achievement of an objective. 22 How do we identify risks? ? You know your risks. ? For each objective, ask yourself: ? What could go wrong? ? What assets do we need to protect? ? How could someone steal from us? ? What is our greatest legal exposure? ? Identify risks at the department level and at the activity (or process) level. 23 What is risk analysis? ? Risk analysis is the process of determining which risks are significant. ? For each identified risk, ask two questions: ? What is the likelihood of occurrence? ? What is the potential impact? ? A risk is significant if it has a reasonable likelihood of occurrence and a large potential impact. 24 Individual Exercise (page 16) Risk Assessment 25 What could go wrong? ? Hire someone who does not have requisite skills. ? Don’t hire the most qualified applicant. ? Hire someone who does not work well with others. ? Ask inappropriate interview question. ? Fail to ply with HR procedures. 26 How will you manage these risks? ? Take actions to manage each significant risk. ? Include requisite skills in job descriptions. ? Distribute “Legal and Effective Interviewing Techniques.” ? Have several employees interview candidates. ? Design control activities to help ensure that actions to manage risks are carried out properly and in a timely manner. ? Hiring process checklist in file. ? Director review and signoff prior to offer. 27 So what do we need to do? ? Assess risks at the department level (page 17). ? Assess risks at the activity (or process) level. ? Complete a Risk/Control Worksheet for each significant activity (or process) in the department. ? Make sure that all departmental risks are addressed in the Risk/Control Worksheets. 28 What is a Risk/Control Worksheet? ? Worksheet instructions (page 18). ? Sample worksheet (page 19). ? Sample overview flowchart (page 20). ? Who does what? ? When do they do it? ? What are the inputs and outputs? 29 Break 10 Minutes 30 Internal Control Process Establish Control Environment Implement Control Activities Perform Risk Assessment Goals amp。 Objectives Monitor Performance Information Communication and and 9 What is a control environment? ? It is the control consciousness of an aniz
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