题目解释: DRP公司想成为ERM应用里的最佳,为了实现这个目标,他们致力于寻找可能影响目标实现的因素,下面哪一种方法最能帮助发现影响目标实现因素?

考点:risk management  关键词:identification process

解题思路: 了解选项每一种方式的作用,是否能实现确定因素的作用

Enterprise risk management (ERM) is defined as "a process, effected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may effect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding achievement of entity objectives." A review of accidents and operational measures is not a strategy designed to identify potential events that may affect the entity and to manage risk.
Enterprise risk management (ERM) is defined as "a process, effected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may effect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding achievement of entity objectives." A summary of driving records and age is not a strategy designed to identify potential events that may affect the entity and to manage risk.
Enterprise risk management (ERM) is defined as "a process, effected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may effect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding achievement of entity objectives." Analysis of default histories and dispersion is not a strategy designed to identify potential events that may affect the entity and to manage risk.
Enterprise risk management (ERM) is defined as "a process, effected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may effect the entity, and manage risk to be within its risk appetite, to provide reasonable assurance regarding achievement of entity objectives." A review of incidents and new market conditions is a strategy designed to identify potential events that may affect the entity and to manage risk.