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想要贏得鮮花和掌聲,就必然要經歷一段艱難的旅程。小編準備了AICPA知識點解析:Themes and Terms,快來學習吧~
Enterprise Risk Management Themes and Terms
Risk Inventory:all risk that could impact an entity
Reasonable Expectation:appropriate for an entity
Business Context商業(yè)環(huán)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:組合風險管理
- 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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