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AICPA知識點：企業(yè)風險管理介紹
2020年AICPA考試已經開始啦！ Enterprise Risk Management是BEC考試的重點。下面，小編就帶大家梳理一遍AICPA知識點：企業(yè)風險管理，趕快收藏起來~~
Introduction to Enterprise Risk Management
1.Assist organization response to risk management 企業(yè)風險管理幫助企業(yè)去應對管理風險
2.Integrating with strategy and performance 企業(yè)風險管理服務于企業(yè)戰(zhàn)略和績效的實現(xiàn)
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 在追求價值的過程中需要面對風險
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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