COS（新企业风险管理（ERMI框架（2017版）20原则ComponentsandPrinciples：要素和原则:BoardRiskOversight—Theboardofdirectorsprovidesoversightofthestrategyandcarriesoutgovernanceresponsibilitiestosupportmanagementinachievingstrategyandbusinessobjectives.董事会执行风险监督-董事会对战略进行监督，执行治理责任，支持管理实现战略和业务目标。OperatingStructures—Theorganizationestablishesoperatingstructuresinthepursuitofstrategyandbusinessobjectives.建立运营机构-组织在追求战略和业务目标方面建立运营机构。DesiredCulture—Theorganizationdefinesthedesiredbehaviorsthatcharacterizetheentity'sdesiredculture.定义崇尚的文化-组织定义期望的行为来描述所崇尚的文化。CommitmenttoCoreValues—Theorganizationdemonstratesacommitmenttotheentity'scorevalues.展示对核心价值的
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-组织表现出对核心价值观的承诺。,Develops,andRetainsCapableIndividuals—Theorganizationiscommittedtobuildinghumancapitalinalignmentwiththestrategyandbusinessobjectives.吸引，发展和保留有能力的个体-组织致力于建立符合战略和业务目标的人力资本。BusinessContext—Theorganizationconsiderspotentialeffectsofbusinesscontextonriskprofile.分析业务环境-组织考虑业务环境对风险状况的潜在影响。RiskAppetite—Theorganizationdefinesriskappetiteinthecontextofcreating,preserving,andrealizingvalue.定义风险偏好-组织在创造，维护和实现价值的背景下定义风险偏好。AlternativeStrategies—Theorganizationevaluatesalternativestrategiesandpotentialimpactonriskprofile.评估替代策略-组织评估替代策略，并对其潜在影响进行风险预测BusinessObjectives—Theorganizationconsidersriskwhileestablishingthebusinessobjectivesatvariouslevelsthatalignandsupportstrategy.制定业务目标-组织在确定协调和支持战略的各个层次的业务目标的同时，应考虑风险。Risk—Theorganizationidentifiesriskthatimpactstheperformanceofstrategyandbusinessobjectives.识别风险-组织应确定影响战略和业务目标绩效的风险。SeverityofRisk—Theorganizationassessestheseverityofrisk.评估风险的严重程度-组织评估风险的严重程度。Risks—Theorganizationprioritizesrisksasabasisforselectingresponsestorisks.风险排序-组织将风险优先排序，作为选择风险应对的基础。RiskResponses—Theorganizationidentifiesandselectsriskresponses.实施风险响应-组织识别并选择风险响应措施。PortfolioView—Theorganizationdevelopsandevaluatesaportfolioviewofrisk.建立风险组合观-组织开发和评估风险组合观。SubstantialChange—Theorganizationidentifiesandassesseschangesthatmaysubstantiallyaffectstrategyandbusinessobjectives.评估实质性变化-组织识别和评估可能严重影响战略和业务目标的变更。RiskandPerformance—Theorganizationreviewsentityperformanceandconsidersrisk.评估风险和绩效-组织评价绩效并考虑风险。ImprovementinEnterpriseRiskManagement—Theorganizationpursuesimprovementofenterpriseriskmanagement.企业风险管理持续改进-组织应追求企业风险管理的不断完善InformationSystems—Theorganizationleveragestheentityinformationandtechnologysystemstosupportenterpriseriskmanagement.利用信息系统-组织利用信息技术系统来支持企业风险管理。RiskInformation—Theorganizationusescommunicationchannelstosupportenterpriseriskmanagement.沟通风险信息-组织使用沟通渠道来支持企业风险管理。onRisk,Culture,andPerformance—Theorganizationreportsonrisk,culture,andperformanceatmultiplelevelsandacrosstheentity.风险、文化和绩效报告-组织在内部各个层次进行风险、文化和绩效的报告。
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