bsl_某某年下半年有色行業(yè)投資策略-短期風(fēng)險積聚，等待再次入市機會(ppt50)(編輯修改稿)
2025-02-26 17:25 本頁面
【文章內(nèi)容簡介】 Assist management and the board or audit mittee in the process by: Monitoring Evaluating Examining Reporting Remending improvements Visit the guidance section of The IIA’s Web site for The IIA’s position paper, ―Role of Internal Auditing’s in Enterprise Risk Management.‖ Internal Auditors ? – The internal audit activity’s plan of engagements should be based on a risk assessment, undertaken at least annually. ? – Based on the results of the risk assessment, the internal audit activity should evaluate the adequacy and effectiveness of controls enpassing the anization’s governance, operations, and information systems. ? – When planning the engagement, the internal auditor should identify and assess risks relevant to the activity under review. The engagement objectives should reflect the results of the risk assessment. Standards 1. Organizational design of business 2. Establishing an ERM anization 3. Performing risk assessments 4. Determining overall risk appetite 5. Identifying risk responses 6. Communication of risk results 7. Monitoring 8. Oversight periodic review by management Key Implementation Factors Organizational Design ? Strategies of the business ? Key business objectives ? Related objectives that cascade down the anization from key business objectives ? Assignment of responsibilities to anizational elements and leaders (linkage) Example: Linkage ? Mission – To provide highquality accessible and affordable munitybased health care ? Strategic Objective – To be the first or second largest, fullservice health care provider in midsize metropolitan markets ? Related Objective – To initiate dialogue with leadership of 10 top underperforming hospitals and negotiate agreements with two this year Establish ERM ? Determine a risk philosophy ? Survey risk culture ? Consider anizational integrity and ethical values ? Decide roles and responsibilities Example: ERM Organization ERM Director Vice President and Chief Risk Officer Corporate Credit Risk Manager Insurance Risk Manager ERM Manager ERM Manager Staff Staff Staff FES Commodity Risk Mg. Director Risk assessment is the identification and analysis of risks to the achievement of business objectives. It forms a basis for determining how risks should be managed. Assess Risk Environmental Risks ? Capital Availability ? Regulatory, Political, and Legal ? Financial Markets and Shareholder Relations Process Risks ? Operations Risk ? Empowerment Risk ? Information Processing / Technology Risk ? Integrity Risk ? Financial Risk Information for Decision Making ? Operational Risk ? Financial Risk ? Strategic Risk Example: Risk Model Source:
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