企业风险管理实践：从评估到遵守 （丛书） Enterprise Risk Management Best Practices: From Assessment To Ongoing Compliance

基本信息

Series:Wiley Corporate F&A

Format:Hardback 192 pages

Publisher:John Wiley & Sons Inc

Imprint:John Wiley & Sons Inc

ISBN:9780470917404

Published:18 Nov 2011

Weight:370g

Dimensions:160 x 236 x 19 (mm)

信息仅供参考，具体以实物为准

书籍简介●

在任何组织中实施企业风险管理的高级指南

《风险管理实用指南》向组织展示了如何实施有效的 ERM 解决方案，从高级管理层以及风险和合规专业人员开始，共同对整个企业的风险进行分类和评估。 提供了针对关键风险类别的详细指导，包括财务、运营、声誉和战略领域，以及如何处理跨类别重叠风险的实用技巧。

●提供有关如何在任何组织中实施企业风险管理的高级指导

●包括对新趋势和实践的讨论

●突出 IT 在 ERM 中的作用以及可用于评估和持续合规的工具

●讨论成功的企业风险管理计划需要克服的关键挑战

本书引导读者了解 ERM 架构的创建以及持续监控和评估流程的建立，是每位财务官、财务总监和 IT 经理的准备书籍。

High-level guidance for implementing enterprise risk management in any organization

A Practical Guide to Risk Management shows organizations how to implement an effective ERM solution, starting with senior management and risk and compliance professionals working together to categorize and assess risks throughout the enterprise. Detailed guidance is provided on the key risk categories, including financial, operational, reputational, and strategic areas, along with practical tips on how to handle risks that overlap across categories.

Provides high-level guidance on how to implement enterprise risk management across any organization

Includes discussion of the latest trends and best practices

Features the role of IT in ERM and the tools that are available in both assessment and on-going compliance

Discusses the key challenges that need to be overcome for a successful ERM initiative

Walking readers through the creation of ERM architecture and setting up on-going monitoring and assessement processes, this is an essential book for every CFO, controller and IT manager.

作者简介

ANNE M. MACHETTI 在私营企业和公共会计领域拥有二十五年的财务和会计经验。 她是萨班斯-奥克斯利法案主题专家，专注于内部控制系统和公司治理计划的设计、实施、分析和优化。 马尔凯蒂女士曾与全球大多数行业的公共和私营实体以及各种规模的组织合作。 她作为代表这些组织的联络人定期与四大会计师事务所、中间市场和当地外部审计公司进行互动。 她是 AICPA 教员，也是《超越萨班斯-奥克斯利法案合规性：有效企业风险管理》和《萨班斯-奥克斯利法案持续合规指南》的作者，这两本书均由 Wiley 出版。

ANNE M. MARCHETTI has twenty-five years of finance and accounting experience in both private industry and public accounting. She is a Sarbanes-Oxley subject matter expert focused on the design, implementation, analysis, and optimization of internal control systems and corporate governance programs. Ms. Marchetti has worked globally with both public and private entities in most industries as well as organizations of all sizes. She regularly interacts with Big Four, middle market, and local external audit firms as a liaison on behalf of these organizations. She is a member of the AICPA faculty and is the author of Beyond Sarbanes-Oxley Compliance: Effective Enterprise Risk Management and Sarbanes-Oxley Ongoing Compliance Guide, both published by Wiley.

目录

部分目录，仅供参考

Preface xi

Chapter 1: Overview of Enterprise Risk Management 1

ERM Introduction 1

Guidance: History and Relationship 3

Organization View 5

ERM Today 7

Increased Pressure to Manage Risk 9

Additional evidence 10

Perceived Barriers to Risk Management 11

Building the Business Case for ERM: Value and Benefi ts 11

Keys to Success 13

Summary 15

Notes 16

Chapter 2: Corporate Governance and Roles and Responsibilities 17

Board Behavior 18

Corporate Culture 19

Roles and Responsibilities 20

Summary 23

Chapter 3: ERM Defined 25

Definitions and Concepts 28

Risk Categories 30

Internal Environment 31

Summary 34

note 34

Chapter 4: The ERM Process Step by Step 35

Step 1 Strategy and Objective Definition 36

Step 2 Event Identification 38

Step 3 Risk Assessment 40

Step 4 Risk Response 41

Step 5 Communication 45

Step 6 Monitoring 46

Oversight 47

Summary 47

Notes 48

Chapter 5: COSO Framework and Financial Controls 49

Focus on Financial Controls 49

Control Environment 52

Integrity and Ethical Values 53

Board of Directors 55

Management’s Philosophy and Operating Style 57

Organizational Structure 57

Financial Reporting Competencies 58

Authority and Responsibility 59

Human Resources 60

Summary 61

Notes 62

Appendix 5A: Excerpt from a Code of Ethics Policy 63

Our Guiding Principles and Values 64

Conflicts of Interest 64

Confidential Information; Intellectual Property 65

Appendix 5B: Whistleblower Program 67

Reports Regarding Accounting Matters 67

Investigation of Suspected Violations 68

Discipline for Violations 68

Appendix 5C: Approval Policy and Procedures 69

Policy 69

Purpose 69

Scope 69

Approvals/Documentation 70

Chapter 6: Financial Controls and Risk Assessment 74