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AICPA知识点解析：Themes and Terms
想要赢得鲜花和掌声，就必然要经历一段艰难的旅程。小编准备了AICPA知识点解析：Themes and Terms，快来学习吧~
Enterprise Risk Management Themes and Terms
Risk Inventory：all risk that could impact an entity
Reasonable Expectation：appropriate for an entity
Business Context商业环境：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：组合风险管理
- 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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