coso_erm企業(yè)風(fēng)險管理框架ppt49-在線瀏覽
2025-02-07 07:39本頁面
【正文】 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: Business Risk Assessment. 1998 – The Institute of Internal Auditors Control It Share or Transfer It Diversify or Avoid It Risk Management Process Level Activity Level Entity Level Risk Monitoring Identification Measurement Prioritization Risk Assessment Risk Analysis DETERMINE RISK APPETITE ? Risk appetite is the amount of risk — on a broad level — an entity is willing to accept in pursuit of value. ? Use quantitative or qualitative terms (. earnings at risk vs. reputation risk), and consider risk tolerance (range of acceptable variation). Key questions: ? What risks will the anization not accept? (. environmental or quality promises) ? What risks will the anization take on new initiatives? (. new p
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