COSO 对风险偏好的理解.pdfVIP

Thought Leadership in ERM | Enterprise Risk Management — Understanding and Communicating Risk Appetite | 3 C o m m i t t e e o f S p o n s o r i n g O r g a n i z a t i o n s o f t h e T r e a d w a y C o m m i s s i o n T h o u g h t L e a d e r s h i p i n E R M E n T E R p R i S E R i S k M A n A g E M E n T Understanding and Communicating Risk Appetite By Dr. Larry Rittenberg and Frank Martens w w w . c o s o . o r g 2 | Enterprise Risk Management — Understanding and Communicating Risk Appetite | Thought Leadership in ERM Authors Dr. Larry Rittenberg Ernst Young Professor of Accounting University of Wisconsin-Madison School of Business Frank Martens Director, PricewaterhouseCoopers (PwC) COSO Board Members David L. Landsittel Larry E. Rittenberg COSO Chair COSO Chair - Emeritus Mark S. Beasley/Douglas F. prawitt Chuck E. Landes American Accounting Association American Institute of CPAs (AICPA) Richard F. Chambers