USCPA考试的备考知识点：企业风险管理的定义

发布时间：2021-01-15

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USCPC考试一共有四门科目，这四门科目大家掌握的怎么样了呢?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带来关于USCPA考试备考知识点的相关分享，接下来就和51题库考试学习网一起去了解下吧!

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

以上就是51题库考试学习网给大家带来关于USCPA考试备考知识点的相关分享，希望能对各位考生的USCPA备考有一定的帮助。

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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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