coso_erm企业风险管理框架(1)资料教材.pptVIP

Applying COSO’sEnterprise Risk Management — Integrated Framework September 29, 2004 Today’s organizations are concerned about: Risk Management Governance Control Assurance (and Consulting) ERM Defined: “… a process, effected by an entitys 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 risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives.” Source: COSO Enterprise Risk Management – Integrated