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【正文】 s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives.” Source: COSO Enterprise Risk Management – Integrated Framework. 2023. COSO. Why ERM Is Important Underlying principles: ? Every entity, whether forprofit or not, exists to realize value for its stakeholders. ? Value is created, preserved, or eroded by management decisions in all activities, from setting strategy to operating the enterprise daytoday. Why ERM Is Important ERM supports value creation by enabling management to: ? Deal effectively with potential future events that create uncertainty. ? Respond in a manner that reduces the likelihood of downside outes and increases the upside. This COSO ERM framework defines essential ponents, suggests a mon language, and provides clear direction and guidance for enterprise risk management. Enterprise Risk Management — Integrated Framework The ERM Framework Entity objectives can be viewed in the context of four categories: ? Strategic ? Operations ? Reporting ? Compliance The ERM Framework ERM considers activities at all levels of the anization: ? Enterpriselevel ? Division or subsidiary ? Business unit processes Enterprise risk management requires an entity to take a portfolio view of risk. The ERM Framework ? Management considers how individual risks interrelate. ? Management develops a portfolio view from two perspectives: Business unit level Entity level The ERM Framework The eight ponents of the framework are interrelated … The ERM Framework Internal Environment ? Establishes a philosophy regarding risk management. It recognizes that unexpected as well as expected events may occur. ? Establishes the entity’s risk culture. ? Considers all other aspects of how the anization’s actions may affect its risk culture. Objective Setting ? Is applied when management considers risks strategy in the setting of objectives. ? Forms the risk appetite of the entity — a highlevel view of how much risk management and the board are willing to accept. ? Risk tolerance, the acceptable level of variation around objectives, is aligned with risk appetite.
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