coso_erm企业风险管理框架

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1、xxEnterpriseRiskManagement—IntegratedFrameworkToday’sorganizationsareconcernedabout:RiskManagementGovernanceControlAssurance(andConsulting)ERMDefined:“…aprocess,effectedbyanentity'sboardofdirectors,managementandotherpersonnel,appliedinstrategysettingandacrosstheenterprise,desi

2、gnedtoidentifypotentialeventsthatmayaffecttheentity,andmanageriskstobewithinitsriskappetite,toprovidereasonableassuranceregardingtheachievementofentityobjectives.”Source:COSOEnterpriseRiskManagement–IntegratedFramework.2004.COSO.WhyERMIsImportantUnderlyingprinciples:Everyentit

3、y,whetherfor-profitornot,existstorealizevalueforitsstakeholders.Valueiscreated,preserved,orerodedbymanagementdecisionsinallactivities,fromsettingstrategytooperatingtheenterpriseday-to-day.WhyERMIsImportantERMsupportsvaluecreationbyenablingmanagementto:Dealeffectivelywithpote

4、ntialfutureeventsthatcreateuncertainty.Respondinamannerthatreducesthelikelihoodofdownsideoutcomesandincreasestheupside.ThisCOSOERMframeworkdefinesessentialcomponents,suggestsacommonlanguage,andprovidescleardirectionandguidanceforenterpriseriskmanagement.EnterpriseRiskManagemen

5、t—IntegratedFrameworkTheERMFrameworkEntityobjectivescanbeviewedinthecontextoffourcategories:StrategicOperationsReportingComplianceTheERMFrameworkERMconsidersactivitiesatalllevelsoftheorganization:Enterprise-levelDivisionorsubsidiaryBusinessunitprocessesEnterpriseriskmanagement

6、requiresanentitytotakeaportfolioviewofrisk.TheERMFrameworkManagementconsidershowindividualrisksinterrelate.Managementdevelopsaportfolioviewfromtwoperspectives:-Businessunitlevel-EntitylevelTheERMFrameworkTheeightcomponentsoftheframeworkareinterrelated…TheERMFrameworkInternal

7、EnvironmentEstablishesaphilosophyregardingriskmanagement.Itrecognizesthatunexpectedaswellasexpectedeventsmayoccur.Establishestheentity’sriskculture.Considersallotheraspectsofhowtheorganization’sactionsmayaffectitsriskculture.ObjectiveSettingIsappliedwhenmanagementconsidersrisk

8、sstrategyinthesettingofobjectives.Formstheriskappetiteoftheen