大学风险管理[文献翻译].doc

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1、原文：UniversityRiskManagementOrganizationsaroundtheworldarefacingchallengingtimesduetocontinuingeconomicvolatilityandfacingnewrisksthatcausethemcontinuouslytoassessthepotentialimpact,financialandotherwise,ofmarketconditionsontheperformanceoftheiroperatio

2、ns.Anduniversitiesarenoexception.Institutionsofhighereducationhavesignificantcompliancerequirements,andmanyhaveinvestedgreatlyinresponsetoheightenedexpectationsfromstakeholderstostaycompetitivelyviableamongotheruniversities.However,manycontinuetoapproa

3、chriskandcontrolrequirementsinsilos,whichleadstothecreationofmultipleframeworksforgovernance,infrastructure,andprocesses;fragmentedriskandcontrolactivities;potentialgapsinoverallriskcoverage;andduplicationofeffort.Understandably,thereisaresultingconcer

4、naboutcompliancebreaches.32/32Withoutacommonbasisforevaluation,auditcommitteesstruggletodeterminetheadequacyofriskandcontrolefforts,andboardsandexecutiveswantassurancethatinvestmentsareappropriatelyfocused,consistentwithpeers,andalignedtotheinstitution

5、’suniqueriskissues.Universitiesarealsofacingincreasedscrutinyfromstakeholdersregardingissuessuchasinvestmentsandspending,privacy,conflictsofinterest,ITavailabilityandsecurity,fraud,researchcompliance,andtransparency.Students,facultymembers,staff,donors

6、,andotherinterestedpartiesarelookingnotonlyatwhatisbeingdone,buthowitisbeingdone.Althoughtheapproachtoriskmanagementvariesfrominstitutiontoinstitution,thereareclearlysomecommonchallengesandtrends.Overall,agrowingnumberofuniversitiesareintegratingariskm

7、anagementframeworkintotheirstrategicplanninganddecision-makingprocesses,butsustainingformalrisk32/32managementandreportingprocessisachallenge.Theboardofgovernors,president,andotherseniormanagementmembersareofteninvolvedinongoingriskidentificationandass

8、essment,andaretakingpartineffortstodevelopandimplementbothinternalandexternalriskmanagementprocessesandcontrols.Theestablishmentofriskchampions(membersoftheuniversitybeyondtheuniversity’sadministrationwhocanchampionriskmanagement)within