[02.内部控制框架的建立2010.pptVIP

2004年9月COSO《企业风险管理——整合框架》（Enterprise Risk Management—Integrated Framework）。 2.2 企业风险管理—整合框架 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 2.3.1企业风险管理框架的定义（P24） 一个由企业的董事会、管理层和其他员工(2)共同参与的，应用于企业战略制定(3)和企业内部各个层次和部门(4)的，用于识别可能对企业造成潜在影响的事项(5)并在其风险偏好范围内管理风险的，为企业目标(7)的实现提供合理保证(6) 的过程(1) 。 Enterprise risk management is a process, effected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives. 2.2 企业风险管理—整合框架 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 2.3.1.1 A Process（一个过程，它持续地流动于主体之内） 2.3.1.2 Effected by People（ 由组织中各个层级的人员实施） 2.3.1.3 Applied in Setting Strategy（应用于战略制订） 2.3.1.4 Applied in Setting Strategy（贯穿于企业，在各个层级和单元应用，还包括采取主体层级的风险组合观） 2.3.1.5 Risk Appetite（旨在识别一旦发生将会影响主体的潜在事项，并把风险控制在风险容量以内） 2.3.1.6 Provides Reasonable Assurance（ 能够向一个主体的管理当局和董事会提供合理保证） 2.3.1.7 Achievement of Objectives（力求实现一个或多个不同类型但相互交叉的目标） 2.2 企业风险管理—整合框架 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. 2.3.2企业风险管理的目标（P25） 战略 ——高层次目标，与使命相关联并支撑其使命 经营——有效和高效率地利用其资源 报告——报告的可靠性 合规——符合适用的法律和法规 Strategic – relating to high-level goals, aligned with and supporting the entity’s mission Operations – relating to effective and efficient use of the entity’s resources Reporting – relat