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1、学习资料COSO新企业风险管理（ ERM）框架（ 2017 版）20 原则Components and Principles：要素和原则 :1.Exercises Board Risk Oversight The board of directors providesoversightof the strategyand carriesout governance responsibilitiestosupport management in achieving strategy and business objectives.1. 董事会执行风险监督 - 董事会对战略进行监督，执行治理责任，
2、支持管理实现战略和业务目标。2.Establishes Operating StructuresThe organization establishesoperatingstructuresin the pursuitof strategyand business objectives.2. 建立运营机构 - 组织在追求战略和业务目标方面建立运营机构。3.Defines Desired CultureThe organization defines the desiredbehaviors that characterize the entitys desired culture.3. 定义崇
3、尚的文化 - 组织定义期望的行为来描述所崇尚的文化。4.DemonstratesCommitment to Core Values The organizationdemonstratesa commitment to the entitys core values.4. 展示对核心价值的承诺 - 组织表现出对核心价值观的承诺。5.Attracts,Develops, and RetainsCapable IndividualsThe organizationis committed to buildinghumancapitalin alignmentwith the strategyand
4、business objectives.5. 吸引，发展和保留有能力的个体 - 组织致力于建立符合战略和业务目标的人力资本。6.Analyzes Business Context The organization considers potential effects of business context on risk profile.6. 分析业务环境 - 组织考虑业务环境对风险状况的潜在影响。7.Defines Risk Appetite The organization defines risk appetite in the context of creating, preserv
5、ing, and realizing value.7. 定义风险偏好 - 组织在创造，维护和实现价值的背景下定义风险偏好。8.Evaluates Alternative Strategies The organization evaluates alternative strategies and potential impact on risk profile.仅供学习与参考学习资料8. 评估替代策略 - 组织评估替代策略，并对其潜在影响进行风险预测。9.Formulates Business Objectives The organization considers risk while
6、establishing the business objectives at various levels that align andsupport strategy.9. 制定业务目标 - 组织在确定协调和支持战略的各个层次的业务目标的同时，应考虑风险。10.Identifies Risk The organization identifies risk that impacts the performance of strategy and business objectives.10. 识别风险 - 组织应确定影响战略和业务目标绩效的风险。11.Assesses Severity o
7、f Risk The organization assesses the severity of risk.11. 评估风险的严重程度 - 组织评估风险的严重程度。12.Prioritizes Risks The organization prioritizes risks as a basis for selecting responses to risks.12. 风险排序 - 组织将风险优先排序，作为选择风险应对的基础。13.Implements Risk Responses The organization identifies and selects risk responses.1
8、3. 实施风险响应 - 组织识别并选择风险响应措施。14.Develops Portfolio View The organization develops and evaluates a portfolio view of risk.14. 建立风险组合观 - 组织开发和评估风险组合观。15.Assesses Substantial Change The organization identifies and assesses changes that may substantially affect strategy and business objectives.15. 评估实质性变化
9、- 组织识别和评估可能严重影响战略和业务目标的变更。16.Reviews Risk and Performance The organization reviews entity performance and considers risk.16. 评估风险和绩效 -组织评价绩效并考虑风险。17.Pursues Improvement in Enterprise Risk Management The organization pursues improvement of enterprise risk management.仅供学习与参考学习资料17. 企业风险管理持续改进 - 组织应追求企
10、业风险管理的不断完善。18.Leverages Information Systems The organization leverages the entity s information and t echnology systems to support enterprise riskmanagement.18. 利用信息系统 - 组织利用信息技术系统来支持企业风险管理。19.Communicates Risk Information The organization uses communication channels to support enterprise risk management.19. 沟通风险信息 - 组织使用沟通渠道来支持企业风险管理。20.Reports on Risk, Culture, and Performance The organization reports on risk, culture, and performance at multiple levels and across theentity.20. 风险、文化和绩效报告-组织在内部各个层次进行风险、 文化和绩效的报告。仅供学习与参考