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COSO_ERM企业风险管理框架.ppt

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ApplyingCOSO’sEnterpriseRiskManagement—IntegratedFrameworkToday’sorganizationsareconcernedabout:ERMDefined:WhyERMIsImportantWhyERMIsImportantThisCOSOERMframeworkdefinesessentialcomponents,suggestsacommonlanguage,andprovidescleardirectionandguidanceforenterpriseriskmanagement.TheERMFrameworkEnterpriseriskmanagementrequiresanentitytotakeaportfolioviewofrisk.Managementconsidershowindividualrisksinterrelate. Managementdevelopsaportfolioviewfromtwoperspectives: -Businessunitlevel -EntitylevelTheeightcomponents oftheframework areinterrelated…InternalEnvironmentObjectiveSettingEventIdentificationEventIdentificationRiskAssessmentRiskAssessmentRiskResponseControlActivitiesManagementidentifies,captures,andcommunicatespertinentinformationinaformandtimeframethatenablespeopletocarryouttheirresponsibilities. Communicationoccursinabroadersense,flowingdown,across,anduptheorganization.MonitoringInternalControlExpandsandelaboratesonelementsofinternalcontrolassetoutinCOSO’s“controlframework.” Includesobjectivesettingasaseparatecomponent.Objectivesarea“prerequisite”forinternalcontrol. Expandsthecontrolframework’s“FinancialReporting”and“RiskAssessment.”ERMRoles&ResponsibilitiesInternalAuditorsVisittheguidancesectionofTheIIA’sWebsiteforTheIIA’spositionpaper,“RoleofInternalAuditing’sinEnterpriseRiskManagement.”2010.A1–Theinternalauditactivity’splanofengagementsshouldbebasedonariskassessment,undertakenatleastannually. 2120.A1–Basedontheresultsoftheriskassessment,theinternalauditactivityshouldevaluatetheadequacyandeffectivenessofcontrolsencompassingtheorganization’sgovernance,operations,andinformationsystems. 2210.A1–Whenplanningtheengagement,theinternalauditorshouldidentifyandassessrisksrelevanttotheactivityunderreview.Theengagementobjectivesshouldreflecttheresultsoftheriskassessment.Organizationaldesignofbusiness EstablishinganERMorganization Performingriskassessments Determiningoverallriskappetite Identifyingriskresponses Communicationofriskresults Monitoring Oversight&periodicreviewb