以下是高顿网校为大家整理的：P1专业会计师。
 
　　Risk
　　(1) Risk is the chance of exposure to the adverse consequences of uncertain future events. Risk can have an adverse impact on the organization’s objectives.
　　(2) For shareholder’s concerns, the relationship between the level of risks and the returns achieved should be addressed.
　　(3) The link between director’s remuneration and risks take should be addressed.
　　(4) Corporate governance requires: (a) Establish appropriate control mechanisms for dealing with the risks the organization faces; (b) Monitor risks by regular review and a wider annual review; (c) Disclose risk management processes.
　　(5) The elements of risk management include: (a) Risk identification; (b) Risk analysis; (c) Risk planning; (d) Risk monitoring.
　　(6) Risk management is the process of reducing the possibility of adverse consequences either by reducing the likelihood of an event or its impact.
　　(7) Management is responsible for establishing a risk management system in an organization.
　　(8) Management needs to monitor risk on an ongoing basis. For the reasons of (a) To identify new risks to determine an appropriate risk management strategy; (b) To identify changes to existing or known risks to amend the risk management strategy.
 
　　Strategic vs. Operational risks
　　(Strategic risks)
　　(1) Strategic risks relate to the fundamental and key decisions that the directors take about the future of the organization.
　　(2) Strategic risks are risks arising from the possible consequences of strategic decisions taken by the organization, such as merger and acquisition.
　　(3) Strategic risks should be identified and assessed at senior management and board or director level.
 
　　(Operational risks)
　　(1) Operational risks refer to potential losses that might arise in business operations. It is the risk of loss from a failure of internal business and control processes.
　　(2) Operational risks can be defined as including losses from internal control or audit inadequacies, information technology failures, human error, loss of key-person risk, fraud and business interruption events.
 
　　(Main differences)
　　(1) Strategic risks relate to the longer-term places of organization and relate with outside environment.
　　(2) Operational risks relate to what could go wrong on a day-to-day basis and are not generally very relevant to the key strategic decisions.
 
　　高顿网校小编寄语：羡慕别人得到的，不如珍惜自己拥有的。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程