题目解释:下面哪一项是有效设计并应用的ERM的优点?

考点 :  benefit of ERM   关键词: ERM  well   developed

解题思路:找出ERM的有关,

Reliable information for use in decision making is a benefit of a strong internal control system. It is not a benefit of a good ERM system.
Identification and management of multiple and cross-enterprise risks is a benefit of an effective ERM system. Enterprise Risk Management is different from traditional risk management where the heads of the various units identify and manage the risks they perceive as affecting their own unit's ability to achieve its objectives. With ERM, risks that affect the whole enterprise -- cross-enterprise risks -- that may be missed by individual department or division heads are recognized and managed.
An effective ERM system does not result in higher expected cash flows being used in capital budgeting analyses.
The probabilities of events occurring that would impact the company's ability to achieve its objectives are the same after implementation of an ERM system as they were before.