coso_erm企業(yè)風(fēng)險(xiǎn)管理框架(1)-閱讀頁(yè)
2025-01-16 07:39本頁(yè)面
【正文】 roduct lines) ? What risks will the anization accept for peting objectives? (. gross profit vs. market share?) DETERMINE RISK APPETITE ? Quantification of risk exposure ? Options available: Accept = monitor Avoid = eliminate (get out of situation) Reduce = institute controls Share = partner with someone (. insurance) ? Residual risk (unmitigated risk – . shrinkage) IDENTIFY RISK RESPONSES Impact vs. Probability Control Share Mitigate Control Accept High Risk Medium Risk Medium Risk Low Risk Low High High I M P A C T PROBABILITY Low High High I M P A C T PROBABILITY High Risk Medium Risk Medium Risk Low Risk Example: Call Center Risk Assessment ? Loss of phones ? Loss of puters ? Credit risk ? Customer has a long wait ? Customer can’t get through ? Customer can’t get answers ? Entry errors ? Equipment obsolescence ? Repeat calls for same problem ? Fraud ? Lost transactions ? Employee morale Control Risk Control Objective Activity Completeness Material Accrual of transaction open liabilities not recorded Invoices accrued after closing Issue: Invoices go to field and AP is not aware of liability. Example: Accounts Payable Process ? Dashboard of risks and related responses (visual status of where key risks stand relative to risk tolerances) ? Flowcharts of processes with key controls noted ? Narratives of business objectives linked to operational risks and responses ? List of key risks to be monitored or used ? Management understanding of key business risk responsibility and munication of assignments Communicate Results Monitor ? Collect and display information ? Perform analysis Risks are being properly addressed Controls are working to mitigate risks ? Accountability for risks ? Ownership ? Updates Changes in business objectives Changes in systems Changes in processes Management Oversight Periodic Review Internal auditors can add value by: ? Reviewing critical control systems and risk management processes. ? Performing an effectiveness review of management39。s experience, judgment, and consultation with management. Internal auditors can add value by: For more information This presentation was produced by Applying COSO’s Enterprise Risk Management — Integrated Framework 演講完畢，謝謝觀看！
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