风险管理最新框架（The Changing Risk Landscape） (1).pdfVIP

翻译组：翻译COSO 群号 375325819 翻译人员： 如翻译有误请同行与前辈指导。 The Changing Risk Landscape 变化的风险观 1. Our understanding of the nature of risk, the art and science of choice, lies at the core of our modern economy. Every choice we make in the pursuit of objectives has its risks. 1。我们对自然风险的认识，即选择的艺术和科学，是建立在我们社会经济的核心的选择。 我们在追求目的所做的每一次决定都有他自己的风险。 From the day-to-day operational decisions to the fundamental trade-offs in the board-room, dealing with uncertainty in these choices is a part of decision-making. 如在董事会办公室从日常基本权衡后的决策，处理这些决策的不确定性是决策的一部分。 2. As we seek to optimize a range of uncertain outcomes, decisions are rarely binary, with a right and wrong answer. That’s why enterprise risk management may be called both an art and a science. And when uncertainty is considered in the formulation of an Organization’s strategy and business objectives, enterprise risk management helps to optimize outcomes. 2 。当我们尝试去优化一些不确定的结果时，决策只有两个，做对还是做错，决定很少只有 两个答案对或者不对。这就是为什么企业风险管理可以被称为一门艺术和一门科学。同时当 不确定因素被考虑到组织战略和经营目标的制定时，企业风险管理有助于优化结果。 3. Our understanding of risk and our practice of enterprise risk management have improved greatly over the past few decades. But the margin for error is shrinking. The World Eco-nomic Forum writes of the “increasing volatility, complexity and ambiguity of the world.” 1 That’s a phenomenon we all recognize. Organizations find challenges impacting reliability, relevancy, and trust. Stakeholders are more engaged today, seeking greater transparency and accountability for managing risk. Even success can bring with it risk—the risk of not being able to fulfill unexpectedly high demand or the ability to maintain business momentum that has become an expectation, for example. 3.在过去的几十年里，我们对风险的认识和对企业风险管理的实践有了很大的提高。但允许 的误差也在缩小。世界经济论坛写的“波动越大、世界更复杂和模糊。”1 这是一个现象， 我们都知道。组织发现了一些影响可靠性，相关性和真实性的因素 。股东们今天更愿意寻求更高的透明度和问责制管理风险。即使成功也可以带来风险，比如 这种风