價格：免費
更新日期：2019-11-27
檔案大小：22.5 MB
目前版本：1.1
版本需求：系統需求：iOS 11.4 或以後版本。相容裝置：iPhone、iPad、iPod touch。
支援語言：英語
Risklopedia: the full Risk Management Terminology.
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Risk management is the identification, assessment, and prioritization of risks (defined in ISO 31000 as the effect of uncertainty on objectives) followed by coordinated and economical application of resources to minimize, monitor, and control the probability and/or impact of unfortunate events[1] or to maximize the realization of opportunities. Risk management’s objective is to assure uncertainty does not deflect the endeavor from the business goals.
Principles of risk management
The International Organization for Standardization (ISO) identifies the following principles of risk management:
Risk management should:
create value – resources expended to mitigate risk should be less than the consequence of inaction, or (as in value engineering), the gain should exceed the pain
be an integral part of organizational processes
be part of decision making process
explicitly address uncertainty and assumptions
be a systematic and structured process
be based on the best available information
be tailorable
take human factors into account
be transparent and inclusive
be dynamic, iterative and responsive to change
be capable of continual improvement and enhancement
be continually or periodically re-assessed
Risk assessment is the determination of quantitative or qualitative estimate of risk related to a concrete situation and a recognized threat (also called hazard).
For audits performed by an outside audit firm, risk assessment is a crucial stage before accepting an audit engagement. According to ISA315 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement, "the auditor should perform risk assessment procedures to obtain an understanding of the entity and its environment, including its internal control.
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