حسابرسی داخلی
درباره سایت
آخرین مطالب
امکانات وب
Components and Principles
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.
2. Establishes Operating Structures—The organization establishes operating structures in the pursuit of strategy and business objectives.
3. Defines Desired Culture—The organization defines the desired behaviors that characterize the entity’s desired culture.
4. Demonstrates Commitment to Core Values—The organization demonstrates a commitment to the entity’s core values.
5. Attracts, Develops, and Retains Capable Individuals—The organization is committed to building human capital in alignment with the strategy and business objectives.
6. Analyzes Business Context—The organization considers potential effects of business context on risk profile.
7. Defines Risk Appetite—The organization defines risk appetite in the context of creating, preserving, and realizing value.
8. Evaluates Alternative Strategies—The organization evaluates alternative strategies and potential impact on risk profile.
9. Formulates Business Objectives—The organization considers risk while establishing the business objectives at various levels that align and support strategy.
10. Identifies Risk—The organization identifies risk that impacts the performance of strategy and business objectives.
11. Assesses Severity of Risk—The organization assesses the severity of risk.
12. Prioritizes Risks—The organization prioritizes risks as a basis for selecting responses to risks.
13. Implements Risk Responses—The organization identifies and selects risk responses.
14. Develops Portfolio View—The organization develops and evaluates a portfolio view of risk.
15. Assesses Substantial Change—The organization identifies and assesses changes that may substantially affect strategy and business objectives.
16. Reviews Risk and Performance—The organization reviews entity performance and considers risk.
17. Pursues Improvement in Enterprise Risk Management—The organization pursues improvement of enterprise risk management.
18. Leverages Information Systems—The organization leverages the entity’s information and technology systems to support enterprise risk management.
19. Communicates Risk Information—The organization uses communication chaels to support enterprise risk management.
20. Reports on Risk, Culture, and Performance—The organization reports on risk, culture, and performance at multiple levels and across the entity.
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نویسنده: یونا عباسیان