普华-董事会责任内部控制与风险管理.ppt
- 文档编号:2708834
- 上传时间:2022-11-08
- 格式:PPT
- 页数:20
- 大小:82.50KB
普华-董事会责任内部控制与风险管理.ppt
《普华-董事会责任内部控制与风险管理.ppt》由会员分享,可在线阅读,更多相关《普华-董事会责任内部控制与风险管理.ppt(20页珍藏版)》请在冰豆网上搜索。
BoardresponsibilityforinternalcontrolandriskmanagementbyKiattisakJelatianranatChairman,TheInstituteofInternalAuditorsofThailandDirector,PricewaterhouseCoopersKiattisakJelatianranat31May20001pwc2ndAsianRoundtableonCorporateGovernanceResponsibilityVSAccountabilityResponsibilityWhat,andWhowilldo?
AccountabilityHow,andForwhom?
.BothneedindependenceandobjectivityKiattisakJelatianranatpwc231May20002ndAsianRoundtableonCorporateGovernanceBalancedScorecardinCorporateGovernancepwcFinancial&non-financialinformation.EquitableTreatmentofstakeholders.CombinationofLaggingandLeadingInformation.Alignmentofshort-termobjectivesKiattisakJelatianranat331May20002ndAsianRoundtableonCorporateGovernanceBalancedResponsibilitylegal&moralpwcCreatestrategicvisionSelectCEO&SeniormanagementEstablishstrategic,accountableinformationIndependent,objectiveandcompetentoversightofday-to-dayoperationsBoard“core”responsibilities.KiattisakJelatianranat431May20002ndAsianRoundtableonCorporateGovernanceBoardEffectivenesspwcCorporategovernanceframeworkRiskmanagementsystemInternalcontrolsystemAuditingxxBoardinitiative&Ownershipof:
xxSelectionofCEO&seniormanagementxxOversightofCEO&seniormanagementtoestablishAccountingsystemMISComplianceprogramOperatingsystemsKiattisakJelatianranat531May20002ndAsianRoundtableonCorporateGovernanceWhycorporategovernancematters?
pwcEffectivegovernance,andPropercommunicationwithyourstakeholdersSustainableGrowthPleasantWorkingEnvironmentSubstanceFormSpiritKiattisakJelatianranat631May20002ndAsianRoundtableonCorporateGovernanceSearchingfortheupsideofriskmanagementpwcValueChainVSRiskOpportunityUncertaintyHarzardRiskisanyissuewhichcouldimpactyourabilitytomeetyourobjectivesbase-lineEnhancementPreservationPreventionKiattisakJelatianranat731May20002ndAsianRoundtableonCorporateGovernanceRisk.pwcRiskAssessment-Identify-Measure-PrioritizeRiskManagement-Assessadequacyofexistingcontrols-Developacontrolimprovementplan-Createacontinuousprogramforobjectives,riskandcontrolassessmentKiattisakJelatianranat831May20002ndAsianRoundtableonCorporateGovernanceRiskManagementActionOptionspwcKiattisakJelatianranat931May20002ndAsianRoundtableonCorporateGovernanceOptionsOptionsFixControlsRe-EngineerProcessTrainingsTransferRisk(Insurance)OutsourcetheFunctionDonothing-BetWell-controlledOrganizationspwcKeyattributesofawell-controlledorganizationinclude:
#1.LeadershipofBoard#2.Translationofstrategicvisiontoday-to-daymanagement#3.Communicationofobjectives&valuestoalllevels#4.Individualaccountability#5.Riskmanagementsystem#6.Humanresourcesreinforcement#7.Independent,objectiveandcompetentoversightKiattisakJelatianranat1031May20002ndAsianRoundtableonCorporateGovernanceRisk&Control:
ThetwinsystemspwcDefinestrategicriskArticulateriskphilosophyDefinevaluesandbehavioralexpectationsAssessriskManageriskAssessexistingcontrolsSelectcontrolmodelContinuouscommunicationContinuousprogramforORCDevelopacontrolimprovementplanOperationsaredynamicandevolving.Communications&AuditAlignmentControlRiskObjectiveKiattisakJelatianranat1131May20002ndAsianRoundtableonCorporateGovernanceComplexityofValuechain.pwcAboardmusthavethecapabilitytorespondtoandmanagechanges.“RiskManagement”and“BusinessControl”arethefirstthingforanyboardconsideration.KiattisakJelatianranat1231May20002ndAsianRoundtableonCorporateGovernanceInternalControlLearnedinRealWorldpwcFocuson“SoftControl”inassessingallofCOSOs“FiveComponents”and“ThreeObjectives”.SoftControlsaresubjectiveinnature,thusself-assessmentiscrucialforsuccess.Implementationasanintegralculturalchange.InternalControltrainingisa“must”.Tailorpracticestoanorganizationtoassurethesurpassingexpectedbenefitsfromtheimplementation.KiattisakJelatianranat1331May20002ndAsianRoundtableonCorporateGovernanceCOSOsInternalControlDefinitionpwcisaprocess,effectedbyanentityspeople(boardofdirectors,management,andotherpersonnel),designedtoprovidereasonableassuranceregardingtheachievementofobjectivesinthefollowingcategories:
EffectivenessandefficiencyofoperationsReliabilityoffinancialreportingCompliancewithapplicablelawsandregulationsKiattisakJelatianranat1431May20002ndAsianRoundtableonCorporateGovernanceControlRealitypwcFocusonpeopleandprocess,notmerelypolicymanualsandformsRequiredynamicandinteractiveevaluationtechniques.VerifyingcompliancewithpoliciesandproceduresisnotsufficientKiattisakJelatianranat1531May20002ndAsianRoundtableonCorporateGovernanceFiveComponentsofCOSOsControlFrameworkpwcKiattisakJelatianranatControlEnvironment:
TheFoundationonwhicheverythingrests.RiskAssessment:
Awareofanddealwiththerisksitfa
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 普华 董事会 责任 内部 控制 风险 管理
![提示](https://static.bdocx.com/images/bang_tan.gif)