版COSO新企业风险管理框架20原则人力资源管理学资料.docxVIP

supportstrategy。9。制定业务目标—组织在确定evelsandacrosstheentiganizationleveragestheentity’sviewsentity。16.评估风险和绩效-组织评价绩效并COS 企业风险管理（ ERM） supportstrategy。9。制定业务目标—组织在确定 evelsandacrosstheenti ganizationleveragestheentity’s viewsentity。16.评估风险和绩效-组织评价绩效并 Components and Principles ：要素和原则： 1。Exercises Board Risk Oversight-The board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives 。 1。董事会执行风险监督 - 董事会对战略进行监督，执行治理责任, 支持管理实 现战略和业务目标. 2。Establishes Operating Structures —The organization establishes operating structures in the pursuit of strategy and business objectives 。 2。建立运营机构 — 组织在追求战略和业务目标方面建立运营机构。 3。Defines Desired Culture-The organization defines the desired behaviors that characterize the entity’s desired culture。 3. 定义崇尚的文化- 组织定义期望的行为来描述所崇尚的文化。 4.Demonstrates Commitment to Core Values —The organization demonstrates a commitment to the entitys core values. 4。展示对核心价值的承诺 — 组织表现出对核心价值观的承诺。 5。Attracts ，Develops, is committed to building business objectives. and Retains Capable Individuals-The organization human capital in alignment with the strategy and 5。吸引，发展和保留有能力的个体 — 组织致力于建立符合战略和业务目标的 人力资本. 6。Analyzes Business Context —The organization considers potential effects of business context on risk profile. 6。分析业务环境 — 组织考虑业务环境对风险状况的潜在影响. 7.Defines Risk Appetite —The organization defines risk appetite in the context of creating, preserving ， and realizing value. 7。定义风险偏好 — 组织在创造，维护和实现价值的背景下定义风险偏好。 8.Evaluates Alternative Strategies —The organization evaluates alternative strategies and potential impact on risk profile 。 可能严重影响战略和业务目标的变更。16.ReviewsRis的承诺。5。Attracts，Develops,iscomm务目标绩效的风险.11 可能严重影响战略和业务目标的变更。16.ReviewsRis 的承诺。5。Attracts，Develops,iscomm 务目标绩效的风险.11。AssessesSeverityof 9。Formulates Business Objectives-The organization considers risk while establishing the business objectives at vario