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雷达卡
"Risk Management:Controls and Performance Measurement", author: W. Robert Knechel,2003
Ernst & Young Professor
Fisher School of Accounting
University of Florida
54766.pdf
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介绍:
Table of Contents
1.0 An Overview of the Assurance and Risk Management Process
1.1 Risk and Control
1.2 Risk Management
1.3 Assurance and Risk
2.0 The “Business Risk” Audit
2.1 Strategic Risk Analysis
2.2 Process Risk Analysis
2.3 Residual Risk Analysis
2.4 Implications of Residual Risks
3.0 Understanding and Evaluating Strategic Management
3.1 Identify Mission, Strategy and Objectives
3.2 Considering Strategy
3.3 Knowledge Acquisition for Strategic and Process Analysis
3.4 The Strategic Management Process
3.5 Critical Success Factors
3.6 Implications for the Control Environment
4.0 Organizational Business Models
4.1 Markets, Customers and Products
4.2 Competitors
4.3 Resources and Suppliers
4.4 Internal Processes
4.5 External Agents
4.6 Strategic Partners
5.0 Analyzing Strategic Risks
5.1 Industry Forces
5.2 Macroenvironmental Forces
5.3 Prioritizing Risks
6.0 Management Response to Risk
6.1 Internal Control
6.2 Management Controls
6.3 Business Processes as a Response to Risk
6.4 Using Performance Measures to Monitor Risk
6.5 Linking Controls to Risks
7.0 Business Process Analysis
7.1 Business Processes
7.2 Risk-Sensitive Processes
7.3 Process Map
7.4 An Example: Brand Management Process
8.0 Internal Threat Analysis
8.1 Process Risks
8.2 Process Controls
8.3 Performance Indicators
8.4 An Example of Threat Analysis: Brand Management
8.5 Implications of Residual Risk
9.0 Measuring and Monitoring Risk
9.1 A Simple Example of Integrated Performance Evaluation
9.2 Basic Techniques in Performance Measurement and Evaluation
9.3 An Integrated Strategy for Performance Evaluation
9.4 Performance Measurement Based on the Balanced Scorecard
9.5 Pitfalls in Performance Measurement
10.0 Documentation and Implementation Issues
10.1 Implications of Residual Risks (Revisited)
10.2 Different Perspectives on Residual Risk
10.3 Tools and Techniques
10.4 Other Issues
11.0 An Integrated Example of Risk Management
11.1 Background of the Case Study
11.2 Risk Assessment
11.3 Evidence about Risks
11.4 Engagement Administration
11.5 Team Structure
11.6 Value-Added Assurance
11.7 Expanded Service Opportunities
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