AICPA知识点解析：Themes and Terms

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Enterprise Risk Management Themes and Terms

Risk Inventory：all risk that could impact an entity

Reasonable Expectation：appropriate for an entity

Business Context商业环境：factors that may influence or change strategy

Risk Capacity：the max amount of risk that entity can absorb

Risk Profile：risk type, severity, and interdependencies

- Portfolio View：组合风险管理

- Organizational Sustainability：ability to withstand the impact of large-scale events

- Performance Management：measurement of efforts to achieve strategy and business objectives

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