美国注册188bet亚洲真人体育下载和北卡罗莱纳州立大学的报告显示
美国风险管理流程.S. 组织继续被不断增长的风险所超越
尽管市场上的风险越来越大，但美国政府仍在采取行动.S. 首席财务官透露，风险治理流程缺乏稳健性和成熟度
纽约(2023年7月11日) 一个新的 报告 issued today by the Association of International Certified Professional Accountants representing AI188bet亚洲真人体育下载网址 & CIMA and North Carolina State University’s 企业风险管理(ERM)计划 found that 65% of senior finance leaders agree that the volume and complexity of corporate risks have changed “mostly” or “extensively” over the last five years. 尽管如此, only a third (34%) say their organizations have complete enterprise risk management (ERM) processes in place, and just over a quarter (29%) rate their organization’s overall risk management oversight as “mature” or “robust.“这些发现与一年前相比没有变化.
快速变化的事件, 包括对经济和通货膨胀的担忧, 影响贸易和供应链的地缘政治发展, 颠覆性技术和人工智能, cyber and privacy threats and a host of other risk triggers are continuing to drive significant disruptions that impact an organization’s business model. 尽管这些正在显现的现实, most organizations continue to not have robust enterprise risk management (ERM) practices in place.
《188bet亚洲真人体育下载》 包括对454名美国学生的调查.S. 首席财务官和高级财务主管在2023年冬季进行的调查. The survey measured finance-related executives’ assessments of the level of maturity in their organization’s proactive management of these risks through adoption of ERM processes.
“Our study finds that organizations of all types and sizes continue to overlook an important reality that risks can emerge rapidly triggering a cascade of events that quickly derail the organization’s strategic goals,马克·比斯利说, 艾伦·T. 迪克森杰出教授和北卡罗来纳州ERM倡议主任. “组织 that invest in robust risk oversight processes that explicitly link risk insights to strategies increase their nimbleness and agility, 如果做得比竞争对手好，哪些可以提供巨大的战略优势.”
然而，报告确实发现有迹象表明，在美国采用ERM程序.S. 呈上升趋势. 在过去的13年里, the percentage of organizations that claim to have complete ERM processes in place has increased 25 points, 从9%到34%, 但这仍然表明，大多数实体没有这样做. 这一发现, 与去年的报告相比也没有变化, 再次强调需要更多地关注ERM. 鉴于近年来在应对众多风险方面的持续经验, more organizations will likely want to further enhance their focus on efforts to strengthen their entity’s approach to managing the interconnected nature of risks to their business models.
报告的其他主要发现包括:
Most executives do not believe their organization’s risk management processes provide strategic advantage (64% state no or minimal advantage), with less than half (40%) positioning risk management significantly to pinpoint emerging strategic risks.
The frequency at which management shares risk exposure with the boards of directors varies with 43% 报告ing top risks to the board on an annual basis, 其次是按季度报告(41%). 只有16%的组织在每次董事会会议上向董事会报告最高风险敞口.
“We can safely predict that disruption is the norm and will continue to create new and exacerbate ongoing risk triggers. It’s the preparedness and the speed of response that det嗯ines how businesses manage these situations that matters most to stakeholders. A solid risk management plan allows organizations to continue delivering critical products and services in the face of an unplanned incident or crisis,” 灰诺亚, 188bet亚洲真人体育下载网址, CGMA, Vice President and Managing Director Learning Education and Development at the Association of International Certified Professional Accountants. “That reality of disruptions and this research reinforces the need for enterprise risk management to be amplified in the list of priorities for CFOs. Value in the business is beyond the balance sheet these days and along with providing protection for the business, embracing ERM supports the creation and preservation of value and the long-t嗯 viability of the business.”
The 报告 also includes several calls for action to help executives and boards identify actions they can take to enhance the strategic value of their risk oversight. These questions are just a sampling of the kinds of issues senior executives and boards of directors should consider as they evaluate the robustness of their entity’s approach to managing a rapidly evolving portfolio of risks:
管理层对当前风险管理方法的看法是什么?
对于最重要的企业风险是否有共识?
风险管理的结果如何用于战略规划?
管理层是否能获得可靠的关键风险指标?
我们的实体是否为管理重大风险事件做好了充分准备?
数控的 ERM倡议 有广泛的工具和资源，以帮助高管通过其可搜索的 ERM图书馆 并提供许多高管学习机会和活动.
方法
《188bet亚洲真人体育下载》includes data collected during the winter of 2023 through an online survey sent to members of the AI188bet亚洲真人体育下载网址’s Business and Industry group who serve in chief financial officer or equivalent senior executive positions. 总共提交了454份完全完成的调查.
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关于北卡罗莱纳州立大学 企业风险管理(ERM)计划
The 企业风险管理(ERM)计划 in the Poole College of Management at North Carolina State University provides thought leadership about ERM practices and their integration with strategy and corporate governance. Faculty in the ERM倡议 frequently work with boards of directors and senior management teams helping them link ERM to strategy and governance, 举办行政研讨会和教育培训课程, and issue research and thought papers on practical approaches to implementing more effective risk oversight techniques (www.嗯.ncsu.edu).