USCPA考试备考知识点：企业风险管理的定义

发布时间：2021-02-28

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众所周知USCPC考试一共有四门科目，为了帮助大家更好的备考USCPA，51题库考试学习网今天给大家分享下企业风险管理的定义知识点的相关分享，接下来就一起去了解下吧!

Definition of Enterprise Risk Management

ERM is the culture, capabilities, and practices, integrated with strategy setting and performance, that organizations rely on to manage risk in creating, preserving, and realizing value.

文化，能力，执行都要和公司策略设置以及绩效保持一致，依赖于风险管理来创造，保持，实现价值

Culture – core value

The collective thinking of the people within an organization

Important role in shaping decisions regarding risk

Capabilities – competitive advantage

Exploitation of competitive advantage

Adaptation to change

Practice：continually applied to the entire scope of activities

Integrated with strategy-setting and performance

Aligns with mission and vision

Promote an understanding of how risk potentially affects the entity overall.

Managing Risk Linked to Value

Risk appetite：

Range rather than a specific limitation

Expressed first in mission (why) and vision (how)

Varies between products, business units…

Relationship of value and risk appetite：

Managing risk enhances ability to create, preserve, and realize value

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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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