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2014年ACCA考试（P1专业会计师）考前总结12

来源：高顿网校 2014-07-08

　　以下是高顿网校为大家整理的：P1专业会计师。

　　Controlling Risk

　　Role of risk manager

　　(1) Risk manager is a member of the risk management committee, reporting directly to that committee and the board.

　　(2) The role of manager focuses primarily on implementation of risk management policies.

　　(3) The risk manager is supported and monitored by the risk management committee.

　　(4) Policy is set by the board and the risk management committee and implemented by the risk manager therefore the role is more operational than strategic.

　　(Risk manager is responsible for)

　　(1) Identifying and evaluating the risks affecting an organization.

　　(2) Implementing risk mitigation strategies including appropriate internal control to manage identified risks.

　　(3) Seeking opportunities to improve risk management methods and practices.

　　(4) Developing, implementing and managing risk management programs and initiatives.

　　(5) Maintaining good working relationships with the board and the risk management committee.

　　(6) Working with the external auditors to provide assurance and assistance in their work in appraising risks and controls of the organization.

　　(7) Reporting on risk management.

　　Role of internal/external auditing

　　(1) Risk is integral to the work of internal and external audit, both in terms of influencing how much work they do and also what work they actually do.

　　(2) Risk auditing assists the overall risk monitoring process by providing an independent view of risks and controls in an organization.

　　(3) With auditing, a fresh pair of eyes may identify errors or omissions in the original risk monitoring process.

　　(4) External auditors will be concerned with risks that impact most on the figures shown in the financial accounts.

　　(5) Internal auditors have more flexible role and their approach depends on whether they focus on the control or the overall risk management process.

　　Risk awareness/attitude

　　(1) In general, a lack of risk awareness means that an organization has an inappropriate risk management strategy.

　　(2) Risks may not have been identified meaning there will be a lack of control over that risk.

　　(3) Risk may occur and the control over that risk is not active due to lack of monitoring and awareness.

　　(4) Continued monitoring within the organization is therefore required to ensure that risk management strategies are updated as necessary.

　　(5) Risk awareness can be divided into three levels: strategic level, tactical level, and operational level.

　　(6) Risk attitude is influenced by many factors: (a) response to shareholder demand; (b) the size, structure and stage of development of the organization; (c) the pursuit of business opportunities, say entrepreneurial risk. (d) personal views and cultural influence.

　　Embedding risk

　　Organization’s systems/procedures

　　(1) Embedding risk means that ensure risk management is included within the control systems of an organization.

　　(2) Embedding risk also means that risk assessment should evolve into a consistent, embedded activity within a company’s strategic, business, budget and audit planning process rather than be executed as a significant stand-alone/separate process.

　　(3) Embedding risk is a statutory requirement of a code of best practice. To be successful, embedding risk management needs approval and support from the board.

　　Organization’s culture/values

　　(1) Embedding risk into system/procedure may still fail unless all workers (board to employee) in a company accept the need for risk management.

　　(2) Embedding risk into culture and values implies that risk management is ‘normal’ for the organization.

　　(3) Embedding a risk management frame of mind into an organization’s culture requires top-down communications on what the risk philosophy is and what is expected of the organization’s people.

　　(4) Whether the culture is open or closed affects the success of embedding risk management within the culture and values of an organization.

　　高顿网校小编寄语：羡慕别人得到的，不如珍惜自己拥有的。

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