质量风险管理--王旭2011.6(上海医药协会).pptVIP

风险管理; 介绍风险管理系统要求和指南的来源背景 GSK/GSK Bio 风险内部控制和框架 GSKBS 风险管理方法概况;英国Turnbull指南 公司丑闻 Enron, WorldCom, Parmalat, etc. 美国塞班斯法案;在应该对公司的监管，通过一系列的委员会审核和报告，变得愈来愈严格:- 1992 Cadbury report （建立公司财务监管标准） Use of board committees Separate roles of Chairman and Chief Executive 1995 Greenbury report（对高管薪酬进行管理） Disclosure of directors remuneration and compensation in company reports 1998 Hampel committee and report （要求公司制定内部控制体系保障股东利益） Reviewed the Cadbury Code and its implementation, followed up on matters arising from Greenbury report Addressed the role of shareholders and auditors in corporate governance issues 1998 UK Listing Authority Combined Code 14 Code Principles and 45 Code provisions Key principle relates to board’s maintenance of a sound system of internal control Code provision references risk management 1999 Turnbull report Provides guidance on the internal control and internal audit provisions of the 1998 Combined Code Risk based approach;Company’s internal control system should: be embedded within its operations and not be treated as a separate exercise be able to respond to changing risks within and outside the company enable each company to apply it in an appropriate manner related to its key risks Requires companies to identify, evaluate and manage their significant risks and to assess the effectiveness of the related internal control system Board directors are to regularly review and annually assess on internal controls.;May 2007;May 2007;控制的氛围;控制的氛围;控制的氛围;控制的氛围;May 2007; ; ; ;May 2007;鼓励新技术的应用 资源和优化管理 理解流程，例如验证… 建立面对审计的信心 但不是为了 帮偏离和缺陷找理由;May 2007;May 2007;风险：是能通过可能性和后果衡量的，一个事件发生后的可感知的后果。 可能性：暴露在危险下的可能性。 后果：一个事件的结果 重大风险：给公司带来重大影响的违法（规）风险，和财务、运营和合规的风险 法律风险：有法规问题的风险（如：潜在的违法、违规，承担潜在法律责任） ;May 2007;May 2007;May 2007;May 2007;May 2007;编号 + 流程 + 风险名称+ 风险描述;May 2007;May 2007;供应 － 计划;May 2007;May 2007;May 2007;May 2007;May 2007;May 2007;May 2007;May 2007;May 2007;Risk index value;Escalation;;May 2007;指定专人负责(accountable)重要风险 (red and amber) 必须是部门负责人 重大风险必须准备 STP- 每月在部门会议