安永风险管理资料 - An Enterprise Approach To Risk and Control.ppt

1、Enterprise Risk Management,Lenovo Group Limited,Successful worldwide roll-out of the transaction business model,An Enterprise Approach To Risk and Control,Key Business Risks,Risk and Control Activities,Transactions,Tax,HR,IT,Finance and Accounting,Internal Audit,Enterprise Risk Management,Other Comm

2、ittees,AuditCommittee,Board,Assess,Improve,Monitor,Executive Management,Other Risk Functions (e.g., Governance, Investigations,Research & Product Development,Operations and Business Units,Supply Chain/Contract Manufacturing,Manufacturing,Sales, Marketing, and Distribution (channel management),Servic

3、e and Support,Support Functions,Monitoring and Control Functions,Legal and Other,Oversight,COMPREHENSIVE RISK COVERAGE,Maturity of Risk and Control Framework Components,Business / Strategic Initiatives,Strategic Initiatives,Executive Management,Keep Us Out of Trouble,Make Our Business Better,Achieve

4、,Objectives,Business,ALIGNMENT TO TO BUSINESS OBJECTIVES,Improving global supply chain cost and delivery,Turning around the desktop PC business,Building the brand worldwide,Lenovo Group Limited,Risk assessment efforts must be comprehensive in scope and focus on the risks with the greatest potential

5、to impact objectives and value.,Define the Key Enterprise Risks,Governance Planning and Resource Allocation Brand Strategy Mergers, Acquisition & Divesture Market Dynamics Communication & Investor Relations,Sales and Marketing Supply Chain People/Human Resources Information Technology Management Haz

6、ards Physical Assets Tax Operations,Market Liquidity Risk Management Accounting and Reporting Tax Capital Structure Costs and expenses,Code of Conduct Legal Regulatory,Are we focused on the risks that matter? Is the scope of our assessment comprehensive?,Do we leverage industry specific risk models?

7、 Do we gain insights on the risks of our peers?,Is our assessment approach consistent? Do we evaluate risk on a common basis?,Do we recognize the impact to value drivers? Does our process cover emerging risks?,RiskUniverse Categories,Key Considerations For Management,Lenovo Group Limited,Business Ob

8、jectives and Strategies,Inherent Key Business Risks,Link Risks to Business Processes Evaluate Management and Control Activities,Link Business Objectives To Risks Evaluate the significance of the risk to business objectives,Business Processes,International Expansion New Product Development Foreign Ex

9、change Rates Interest Rate Volatility Contract Terms/Conditions Recruitment & Retention Regulatory Compliance Health/Pension Costs Key Supplier Dependence Joint Venture Partnerships Global Sourcing Business Continuity Intellectual Property IT Infrastructure Capacity IT Security/Privacy Financial Rep

10、orting Tax Structure,Expand Product Offering,Expand into New Markets,Maximize Return on Capital,Enhance Product Quality,Maximize Return on Investments,Optimize Brand Visibility,Maintain Brand Name,Building the brand worldwide,Turning around the desktop PC business,Successful worldwide roll-out of tr

11、ansaction business model,Improving global supply chain cost and delivery,Research & Product Development,Supply Chain / Contract Manufacturing,Manufacturing,Sales & Marketing,Distribution,Service and Support,Deliver Superior Customer Service,Reduction in overall costs,Link Risk To Objectives and Proc

12、esses,Lenovo Group Limited,Aligning the key risks to the organizational roles and responsibilities is ultimately critical to determining opportunities for enhancement.,Risk / Activity Map,Research & Product Development,Supply Chain/Contract Manufacturing,Manufacturing,Sales, Marketing, and Distribut

13、ion (channel management),Service and Support,Finance and,Accounting,IT,Tax,Transactions,HR,Legal and Other,Enterprise Risk,Management,Other Risk Functions (e.g., Governance, Investigations),Executive,Management,Board,Audit,Committee,Other Committees,International Expansion,Key Supplier Dependence,Re

14、cruitment & Retention,Regulatory Compliance,Global Sourcing,IT Infrastructure,Risk and Control Framework Assessment - Risk and Control Activity Mapping,Support Functions,Monitoring,Oversight,New Product Development,Foreign Exchange,Key Business Risks,Internal Audit,V,V,V,V,Business Operations,V,V,V,

15、Lenovo Group Limited,Improve High inherent exposure with a low level of control must be a key priority for controls improvement activity. Monitor Areas of high inherent risk where controls are deemed adequate by management may require monitoring. Accept Risks with low inherent exposure that also hav

16、e a low level of control may be consciously accepted by the organization. Optimize Areas of low inherent exposure with a high level of control may generate opportunities to optimize the process and control for efficiency.,Before enhancing the way risk is managed across the organization, the business

17、 needs a detailed view of its key risks. The output of an effective enterprise risk assessment provides insight that is actionable.,Accept,Improve,Optimize,Monitor,High,Low,Low,High,Management/Control Level,Risk Level,Focus on Action, Not Analysis,Lenovo Group Limited,Enterprise Risk Assessment Approach Overview,Focused Risk Assessment Interviews,Customized BaselineModels,Administer Web-Enabled Baseline Risk Assessment Survey,Identified Monitor andImprovement Opportunities,Business Strategy & Objectives Key B