-
精品文档
COSO
新
企业风险管理（
ERM
）框架（
201
7
版）
20
原则
Components and
Principles
：要素和原则
:
ses 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.
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，支持管理实
现战略和业务目标
。
ishes Operating
Structures
—
The organization
establishes
operating
structures
in
the
pursuit
of
strategy
and
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。
s Desired
Culture
—
The organization
defines the desired
behaviors that
characterize the entity’
s desired
culture.
3.
定义崇尚的文化
-
组织定义期望的行为来描述所崇尚的文化。
trates
Commitment
to
Core
Values
—
The
organization
demonstrates
a commitment to the entity’s 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。
ts,
Develops,
and
Retains
Capable
Individuals
—
The
organization
is
committed
to
building
human
capital
in
alignment
with
the
strategy
and
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。
es 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。
s Risk
Appetite
—
The organization
defines risk appetite in the
context of
creating, preserving, 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。
tes Alternative
Strategies
—
The organization
evaluates
alternative strategies and
potential impact on risk profile.
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