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所在平台: Udemy |
课程主页: https://www.udemy.com/course/enterprise-risk-management-erm-a-comparison-of-coso-iso/
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本课程是关于企业风险管理（ERM）标准。风险管理是指一套协调的活动和方法，用于指导组织并控制可能影响其实现目标能力的诸多风险。 本课程将深入探讨和比较两种最流行的风险管理标准： * **COSO 框架：** 最初于1992年以“内部控制——整合框架”的形式出现，并于2013年更新，形成了现在为人熟知的COSO ERM立方体。COSO框架将内部控制定义为一个流程，由实体的董事会、管理层和其他人员执行，旨在提供关于实现公司运营效率和效益的“合理保证”。 * **ISO 31000：** 根据ISO 31000，风险是“不确定性对目标的影响”。“影响”是指与预期结果的正面或负面偏差。这个定义承认我们都在不确定的世界中运作。每当我们试图实现一个目标时，总有可能事与愿违。每一步都存在需要管理的风险，每一项结果都是不确定的。因此，我们需要尽可能地降低不确定性。 课程的核心在于理解这两种标准的内容，并重点分析它们之间的异同。
This course is all about Enterprise Risk Management (ERM) standards.Risk management refers to a coordinated set of activities and methods that is used to direct an organization and to control the many risks that can affect its ability to achieve its objectives.In this course, we look at and compare two of the most popular risk management standards - the Committee of Sponsoring Organizations (COSO) framework and the International Organization for Standardization (ISO) 31000.COSO started life in 1992 as the "Internal Control - Integrated Framework" which was updated in 2013, forming the basis for the now well-known COSO Enterprise Risk Management (or ERM) cube. The COSO framework defines internal control as a process, effected by an entity's board of directors, management and other personnel, designed to provide "reasonable assurance" regarding the achievement of effectiveness and efficiency of a firm's operations.According to ISO 31000, risk is the "effect of uncertainty on objectives". An "effect" is a positive or negative deviation from what is expected. This definition recognizes that we all operate in an uncertain world. Whenever we try to achieve an objective, there's always the chance that things will not go according to plan. Every step has an element of risk that needs to be managed and every outcome is uncertain. Whenever we try to achieve an objective, we don't always get the results we expect. Sometimes we get positive results and sometimes we get negative results and occasionally, we get both. Because of this, we need to reduce uncertainty as much as possible.COSO and ISO 31000 each represent a standard for managing risk. The key question is what do each of these standards say and most importantly how do they compare. This is the context of this course.
