以下是高顿网校为大家整理的：P1专业会计师。
 
　　Risks impact on stakeholders
　　(1) Shareholders: Potential loss of value of investment (fall in share price) and loss of income (decrease in dividends).
　　(2) Directors: Loss of income (assuming remuneration is linked with company performance) and potential for poor reputation.
　　(3) Managers/Employees: Fall in remuneration or become demotivated.
　　(4) Customers: Mainly negative impact on the company because of poor product reputation.
　　(5) Suppliers: Loss of supply.
　　(6) Government: Less tax revenue raised.
　　(7) Banks: Loans and interest due to banks are not repaid.
 
　　Risk assessment
　　Risk map
　　(1) The map identifies whether a risk will have a significant impact on the organization and links that into the likelihood of the risk occurring.
　　(2) The approach can provide a framework for prioritizing risks in the business.
　　(3) Risks with a significant impact and a high likelihood of occurrence need more urgent attention than risks with a low impact and low likelihood of occurrence.
　　(4) The significant and impact of each risk will vary depending on the organization.
 
　　Board consideration of risk
　　(1) The board considers risk at strategic level and defines the organization’s attitude and approach to risk.
　　(2) The board is responsible for ensuring that risk management supports the strategic objectives of the organization.
　　(3) The board will determine the level of risk which the organization can accept in order to meet its strategic objectives, and which cannot be managed or is not cost-effective to manage.
　　(4) The board ensures that the risk management strategy is communicated to the rest of the organization and integrated with all the other activities.
　　(5) The board is responsible for driving the risk management process and ensuring that managers responsible for implementing risk management have adequate resources.
　　(6) The board reviews risks and identifies and monitors progress of the risk management plans.
　　Reporting on internal control and risk
　　
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