2021年11个不可忽视的重要风险！.docxVIP

TABLE OF CONTENTS Introduction 3 The OnRisk Approach 4 Top Risks, 2021 5 Key Observations 6 Key Observations Explained 7 Pandemic Response Drives Relevance Ratings on Risks 8 Priorities for Organizational Improvement 9 Management Not Aligned on Risk Relevance 11 Greater Overall Alignment on Capability 12 Misalignment on Organizatonal Governance Risk 13 COVID-19’s Impact on Risk Management 15 Risk Assurance and The Three Lines Model 16 The Risks 19 Cybersecurity 20 Third Party 22 Board Information 23 Sustainability 24 Disruptive Innovation 26 Economic and Political Volatility 27 Organizational Governance 28 Data Governance 29 Talent Management 31 Culture 32 Business Continuity and Crisis Management 33 Methodology 35 How to Use This Report 36 Leveraging the Methodology 37 The Stages of Risk 38 Figures 39 INTRODUCTION Risk The possibility of an event occurring that will have an impact on the achievement of objectives. — IIA International Professional Practices Framework (IPPF) Risk is part and parcel to modern economic theory. Indeed, nearly from the beginning of organized society, the push to recognize, leverage, and manage risk has driven humankind to excel. As social, business, and government institutions have become more complex, global, and entwined, mastering the art and science of risk management has become ever-more imperative — and elusive. Last year, The Institute of Internal Auditors published OnRisk 2020: A Guide to Understanding, Aligning, and Optimizing Risk, which for the first time brought together essential perspectives of boards, management, and chief audit executives (CAEs) — the three key players in risk management. Through a series of interviews with members of all three groups, along with a survey of CAEs, OnRisk 2020 offered a unique and insightful examination of the interactions and views of those who most directly affect risk management. The inaugural guide