2017版coso新企業(yè)風險管理(erm)框架20原則

1、COSOCOSO新企業(yè)風險管理（新企業(yè)風險管理（ERMERM）框架（）框架（20172017版）版）2020原則ComponentsPrinciples：要素和原則:1.ExercisesBoardRiskOversight—Theboardofdirectsprovidesoversightofthestrategycarriesoutgovernanceresponsibilitiestosupptmanagementinachie

2、vingstrategybusinessobjectives.1.董事會執(zhí)行風險監(jiān)督董事會對戰(zhàn)略進行監(jiān)督，執(zhí)行治理責任，支持管理實現(xiàn)戰(zhàn)略和業(yè)務目標。2.EstablishesOperatingStructures—Theganizationestablishesoperatingstructuresinthepursuitofstrategybusinessobjectives.2.建立運營機構組織在追求戰(zhàn)略和業(yè)務目標方面建立運營機構。

3、3.DefinesDesiredCulture—Theganizationdefinesthedesiredbehavisthatacterizetheentity’sdesiredculture.3.定義崇尚的文化組織定義期望的行為來描述所崇尚的文化。4.DemonstratesCommitmenttoCeValues—Theganizationdemonstratesacommitmenttotheentity’scevalues.

4、4.展示對核心價值的承諾組織表現(xiàn)出對核心價值觀的承諾。5.AttractsDevelopsRetainsCapableIndividuals—Theganizationiscommittedtobuildinghumancapitalinalignmentwiththestrategybusinessobjectives.5.吸引，發(fā)展和保留有能力的個體組織致力于建立符合戰(zhàn)略和業(yè)務目標的人力資本。6.AnalyzesBusinessCo

5、ntext—Theganizationconsiderspotentialeffectsofbusinesscontextonriskprofile.6.分析業(yè)務環(huán)境組織考慮業(yè)務環(huán)境對風險狀況的潛在影響。7.DefinesRiskAppetite—Theganizationdefinesriskappetiteinthecontextofcreatingpreservingrealizingvalue.7.定義風險偏好組織在創(chuàng)造，維護和

6、實現(xiàn)價值的背景下定義風險偏好。16.評估風險和績效組織評價績效并考慮風險。17.PursuesImprovementinEnterpriseRiskManagement—Theganizationpursuesimprovementofenterpriseriskmanagement.17.企業(yè)風險管理持續(xù)改進組織應追求企業(yè)風險管理的不斷完善。18.LeveragesInfmationSystems—Theganizationlever

7、agestheentity’sinfmationtechnologysystemstosupptenterpriseriskmanagement.18.利用信息系統(tǒng)組織利用信息技術系統(tǒng)來支持企業(yè)風險管理。municatesRiskInfmation—Theganizationusescommunicationchannelstosupptenterpriseriskmanagement.19.溝通風險信息組織使用溝通渠道來支持企業(yè)風險管