全面風險管理框架(1)(編輯修改稿)
2025-03-26 12:06 本頁面
【文章內容簡介】 sential to effective enterprise risk management. ? Expands and elaborates on elements of internal control as set out in COSO’s ―control framework.‖ ? Includes objective setting as a separate ponent. Objectives are a ―prerequisite‖ for internal control. ? Expands the control framework’s “Financial Reporting‖ and ―Risk Assessment.‖ Relationship to Internal Control — Integrated Framework ERM Roles Responsibilities ? Management ? The board of directors ? Risk officers ? Internal auditors Internal Auditors ? Play an important role in monitoring ERM, but do NOT have primary responsibility for its implementation or maintenance. ? 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
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