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AICPA知識點解析：Themes and Terms
想要贏得鮮花和掌聲，就必然要經(jīng)歷一段艱難的旅程。小編準備了AICPA知識點解析：Themes and Terms，快來學習吧~
Enterprise Risk Management Themes and Terms
Risk Inventory：all risk that could impact an entity
Reasonable Expectation：appropriate for an entity
Business Context商業(yè)環(huán)境：factors that may influence or change strategy
Risk Capacity：the max amount of risk that entity can absorb
Risk Profile：risk type, severity, and interdependencies
- Portfolio View：組合風險管理
- Organizational Sustainability：ability to withstand the impact of large-scale events
- Performance Management：measurement of efforts to achieve strategy and business objectives
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