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2011年ACCA考试《F9财务管理》讲义辅导(38)

来源:考试吧(Exam8.com) 2011-02-25 18:28:38 要考试,上考试吧! 模拟考场
考试吧整理了2011年ACCA考试《F9财务管理》讲义辅导,帮助考生备考。

  Identify all significant risks

  Effective managers should be aware of the risks in their area of responsibility. However, each organisation will benefit from ensuring that the identification and assessment of risks is conducted in a structured way at each level within its management hierarchy. This should include a top down approach at corporate level; a bottom up approach at departmental or section level; and an analysis of the links between these two approaches.

  The senior management team and departmental managers should be responsible for conducting a detailed identification of the risks the organisation faces in achieving its corporate objectives. Meetings should be held with groups of managers at each level within the organisation to:

  · brainstorm risks facing each activity undertaken;

  · identify existing controls to mitigate risks and further action that is necessary;

  · identify named managers responsible for each risk and associated control action;

  · agree the monitoring action to be undertaken.

  In some organisations, risk management has developed from the insurance function. However, risk management should be concerned with more than just the insurable risks. It includes all the uncertainties and opportunities that an organisation faces. These risks may be analysed as follows:

  · political/policy;

  · corporate issues;

  · personnel issues;

  · financial;

  · commercial;

  · legal/regularity;

  · health and safety;

  · operational;

  · reputational.

  When identifying risks many managers will identify the symptoms of risk. However, to enable risks to be effectively managed the underlying reason for the risk exposure (its cause) will have to be identified.

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  2011年ACCA考试《F9财务管理》讲义辅导汇总

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