首页 >
财务 >
财务风险管理 >
Practice Aid: Enterprise Risk Management: Guidance For Practical Implementation and Assessment, 2018

Practice Aid: Enterprise Risk Management: Guidance For Practical Implementation and Assessment, 2018

作者： AICPA
出版商： John Wiley & Sons
ISBN: 9781948306362
出版时间 November 2018
规格： Paperback , 64 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥827.70

￥802.87 Save ￥24.83 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细

This publication includes invaluable guidance for anyone responsible for or advising on an enterprise risk management process (ERM), whether the process is in its early stages or is already well established. This resource will help ensure the ERM process is well designed, well executed, and ultimately successful. Global, economic, and regulatory conditions as well as everyday internal risks can affect business operations, so it is important to have a process in place that identifies these events and manages risks. This guide leverages the concepts of existing frameworks as a foundation for providing illustrative examples, best practices, and guidance for implementing or assessing an enterprise risk management process.
1 Overview of the Enterprise Risk Management Publication 1

I. Introduction 1

II. Who Should Use This Publication 2

III. Conceptual Basis for This Publication 2

2 ERM Benefits, Concepts, and Components 3

I. Benefits of a Successful ERM Program 3

II. ERM Concepts 4

Definition of ERM 4

Risks and Opportunities 4

Risk in Strategy and Objective-Setting 4

The Importance of Taking an Enterprise or Portfolio View of Risk 5

Risk Appetite, Risk Tolerance, and Risk Profile 5

Risk Inventory 6

Emerging Risks 6

Integration and Embeddedness 6

III. Components of an ERM Program 6

1.0 Governance and Culture 7

2.0 Strategy and Objective Setting 8

3.0 Performance 9

4.0 Review and Revision 13

5.0 Information, Communication, and Reporting 13

3 ERM Roles and Responsibilities 15

I. Organization Roles 15

Board or Equivalent Roles 15

Organization Management 16

Internal Auditors 16

II. The Role of External Parties in the ERM Process 17

4 ERMProgramDevelopment 19

I. Mobilize 19

Establishing Appropriate Sponsorship and Resourcing 20

ERM Sponsorship 20

Commitment of Resources 20

Establishing Roles and Responsibilities 21

Program Governance 21

Planning and Launch for an Initial Program Development Phase 21

Timeline 21

II. Current State Analysis 22

Current State Considerations 22

Creating an Initial Inventory of Activities and Outcomes and Gather Documentation 23

Timeline 24

III. Future State Operating Model Design 24

Peer and Industry Analysis 24

Developing a Target ERM Operating Model and Framework 25

Developing the ERM Risk Appetite and Risk Tolerances 25

Linking Current ERM Activities to the ERM Program Plan 27

Documenting ERM Policies 27

ERM Program Scalability and Related Considerations 27

ERM Program Technology Considerations 27

Timeline 28

IV. Gap Analysis 28

Preliminary Observations 28

Recommendations 29

Timeline 29

V. Implementation and Reporting 29

Developing Implementation Roadmap and Project Plan 30

Designing Program Performance Measures and Reporting 30

Communication and Training 30

Changes to the Implementation Plan 30

Timeline 31

5 ERM Program Evaluation and Continuous Improvement. 33

I. ERM Program Evaluation 33

Approach to an ERM Program Evaluation 33

II. Continuous Improvement 34

Approach to Continuous Improvement 34

Commitment to Continuous Improvement 36

Glossary of Terms 37

Appendix A—COSO and ISO 31000 Framework Mapping 39

Appendix B—Example ERM Program Maturity Self-Assessment 45

Appendix C —References 51
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

你可能需要


Drafting Employment Documents for Expatriates, 2nd Edition: List Price: ￥1,859.26

￥1,803.47 Save ￥55.78 (3%)


How to Lead a Values-Based Professional Services Firm: 3 Keys to Unlock Purpose and Profit: List Price: ￥372.00

￥360.84 Save ￥11.16 (3%)


Armstrong's Handbook of Human Resource Management Practice, 16th Edition: List Price: ￥581.25

￥563.81 Save ￥17.44 (3%)


Individual Income Tax Planning for Expatriates in China, 6th Edition: List Price: ￥1,190.40

￥595.20 Save ￥595.20 (50%)


Hong Kong Employment Law: A Practical Guide, 5th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


The Employee Experience: How to Attract Talent, Retain Top Performers, and Drive Results: List Price: ￥260.40

￥252.59 Save ￥7.81 (3%)


Butterworths Employment Law Handbook 2024: List Price: ￥3,685.31

￥3,574.75 Save ￥110.56 (3%)


Hiring Greatness: How to Recruit Your Dream Team and Crush the Competition: List Price: ￥251.10

￥243.57 Save ￥7.53 (3%)


Employees' Intellectual Property Rights, 2nd Edition: List Price: ￥1,720.50

￥1,668.89 Save ￥51.62 (3%)


Employment Law and Practice in Hong Kong, 2nd Edition (Hardcopy + e-book): List Price: ￥4,371.93

￥4,240.77 Save ￥131.16 (3%)


International Employment Law Disputes: List Price: ￥1,953.00

￥1,894.41 Save ￥58.59 (3%)


Settlement of Individual Employment Disputes: List Price: ￥1,383.38

￥1,341.88 Save ￥41.50 (3%)


Developing Human Capital: List Price: ￥558.00

￥541.26 Save ￥16.74 (3%)


Managing Employment Relations, 7th Edition: List Price: ￥558.00

￥541.26 Save ￥16.74 (3%)


Performance Management: List Price: ￥290.63

￥45.57 Save ￥245.06 (84%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Practice Aid: Enterprise Risk Management: Guidance For Practical Implementation and Assessment, 2018

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Practice Aid: Enterprise Risk Management: Guidance For Practical Implementation and Assessment, 2018

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title