AICPA知识点：企业风险管理介绍

2020年AICPA考试已经开始啦！ Enterprise Risk Management是BEC考试的重点。下面，小编就带大家梳理一遍AICPA知识点：企业风险管理，赶快收藏起来~~

Introduction to Enterprise Risk Management

1.Assist organization response to risk management 企业风险管理帮助企业去应对管理风险

2.Integrating with strategy and performance 企业风险管理服务于企业战略和绩效的实现

Risk：the possibility that events will occur and affect the achievement of strategy and business objectives

1-1. Value

Provide value for stakeholders

All entities face risk in the pursuit of value for their stakeholders 在追求价值的过程中需要面对风险

Management decision will affect the development of value

Value Creation：Benefit>resource costs (people, financial capital, tech, brand…)

Value Preservation：sustainable operating profit (efficiently and effectively) - ongoing

Value Erosion：Cost > Benefit, faulty strategy and inefficient operations cause value to decline

Value Realization：benefits created by the organization are received by stakeholders

1-2. Mission, Vision, and Core Values

Mission：why company exists

Vision：what it hopes to achieve

Core Value：beliefs and ideals about what is good or bad, how to achieve goals 

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