春暖花开的时节，至适合播下梦想的种子。相信许多怀揣着美国注册会计师梦想的同学已经开始了新一年的备考。网校教务老师整理了AICPA知识点：企业风险管理的定义，一起来学习吧~
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
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