全面风险框架(1)复习进程.pptVIP

全面风险管理框架(1);ERM Defined:;Why ERM Is Important ;Why ERM Is Important ;This COSO ERM framework defines essential components, suggests a common language, and provides clear direction and guidance for enterprise risk management.;The ERM Framework;;Enterprise risk managementrequires an entity to take a portfolio view of risk. ;Management considers how individual risks interrelate. Management develops a portfolio view from two perspectives: - Business unit level - Entity level;The eight components of the framework are interrelated …;Internal Environment;Objective Setting;Event Identification;Event