1、本科毕业论文（设计）外文翻译原文UNIVERSITYRISKMANAGEMENTORGANIZATIONAROUNDTHEWORLDAREFACINGCHALLENGINGTIMESDUETOCONTINUINGECONOMICVOLATILITYANDFACINGNEWRISKSTHATCAUSETHEMCONTINUOUSLYTOASSESSTHEPOTENTIALIMPACT,FINANCIALANDOTHERWISE,OFMARKETCONDITIONSONTHEPERFORMANCEOFTHEIROPERATIONSANDUNIVERSITIESARENOEXCEPTIONINSTI
2、TUTIONSOFHIGHEREDUCATIONHAVESIGNIFICANTCOMPLIANCEREQUIREMENTS,ANDMANYHAVEINVESTEDGREATLYINRESPONSETOHEIGHTENEDEXPECTATIONSFROMSTAKEHOLDERSTOSTAYCOMPETITIVELYVIABLEAMONGOTHERUNIVERSITIESHOWEVER,MANYCONTINUETOAPPROACHRISKANDCONTROLREQUIREMENTSINSILOS,WHICHLEADSTOTHECREATIONOFMULTIPLEFRAMEWORKSFORGOVER
3、NANCE,INFRASTRUCTURE,ANDPROCESSESFRAGMENTEDRISKANDCONTROLACTIVITIESPOTENTIALGAPSINOVERALLRISKCOVERAGEANDDUPLICATIONOFEFFORTUNDERSTANDABLY,THEREISARESULTINGCONCERNABOUTCOMPLIANCEBREACHESWITHOUTACOMMONBASISFOREVALUATION,AUDITCOMMITTEESSTRUGGLETODETERMINETHEADEQUACYOFRISKANDCONTROLEFFORTS,ANDBOARDSANDE
4、XECUTIVESWANTASSURANCETHATINVESTMENTSAREAPPROPRIATELYFOCUSED,CONSISTENTWITHPEERS,ANDALIGNEDTOTHEINSTITUTIONSUNIQUERISKISSUESUNIVERSITIESAREALSOFACINGINCREASEDSCRUTINYFROMSTAKEHOLDERSREGARDINGISSUESSUCHASINVESTMENTSANDSPENDING,PRIVACY,CONFLICTSOFINTEREST,ITAVAILABILITYANDSECURITY,FRAUD,RESEARCHCOMPLI
5、ANCE,ANDTRANSPARENCYSTUDENTS,FACULTYMEMBERS,STAFF,DONORS,ANDOTHERINTERESTEDPARTIESARELOOKINGNOTONLYATWHATISBEINGDONE,BUTHOWITISBEINGDONEALTHOUGHTHEAPPROACHTORISKMANAGEMENTVARIESFROMINSTITUTIONTOINSTITUTION,THEREARECLEARLYSOMECOMMONCHALLENGESANDTRENDSOVERALL,AGROWINGNUMBEROFUNIVERSITIESAREINTEGRATING
6、ARISKMANAGEMENTFRAMEWORKINTOTHEIRSTRATEGICPLANNINGANDDECISIONMAKINGPROCESSES,BUTSUSTAININGFORMALRISKMANAGEMENTANDREPORTINGPROCESSISACHALLENGETHEBOARDOFGOVERNORS,PRESIDENT,ANDOTHERSENIORMANAGEMENTMEMBERSAREOFTENINVOLVEDINONGOINGRISKIDENTIFICATIONANDASSESSMENT,ANDARETAKINGPARTINEFFORTSTODEVELOPANDIMPL
7、EMENTBOTHINTERNALANDEXTERNALRISKMANAGEMENTPROCESSESANDCONTROLSTHEESTABLISHMENTOFRISKCHAMPIONSMEMBERSOFTHEUNIVERSITYBEYONDTHEUNIVERSITYSADMINISTRATIONWHOCANCHAMPIONRISKMANAGEMENTWITHINTHEUNIVERSITYISALSOINCREASING,WHICHRAISESTHEAWARENESSOFRISK,FOSTERSBETTERUNDERSTANDINGOFRISKMANAGEMENTPROGRAMSANDPRAC
8、TICES,ANDINCREASESCOMMUNICATIONTORELEVANTSTAKEHOLDERSAPPLYINGERMTOUNIVERSITIESENTERPRISERISKMANAGEMENTERMCANBEDESCRIBEDASASTRATEGICPROCESSAFFECTEDBYAUNIVERSITYSGOVERNANCESTRUCTURE,MANAGEMENT,ADMINISTRATION,ANDFACULTY,DESIGNEDTOHELPIDENTIFYRISKSTHATMAYAFFECTTHEINSTITUTIONMANAGEIDENTIFIEDRISKSWITHINTH
9、EUNIVERSITYSRISKAPPETITEPROVIDEASSURANCETHATTHEUNIVERSITYCANACHIEVEITSOBJECTIVESTHEVALUESOFTHEUNIVERSITYINFLUENCEHOWRISKISPERCEIVED,ANDITISIMPORTANTTHATTHECULTUREREFLECTSARISKMANAGEMENTPHILOSOPHYHAVINGASTRONGERMFRAMEWORKCANPROVIDEACOMMONUNDERSTANDINGOFRISKACROSSTHEORGANIZATIONANDHELPITACHIEVEITSSTRA
10、TEGICANDACADEMICOBJECTIVESTHROUGHFOCUSINGONTHEINTERRELATEDRISKSTHATCOULDHAVETHEMOSTSIGNIFICANTIMPACTITDRIVESTHEORGANIZATIONTOINTEGRATERISKINTOITSEVERYDAYPLANNINGANDBUDGETING/FORECASTINGPROCESSANDOPERATIONS,ANDSTRENGTHENSITSABILITYTODEALWITHUNEXPECTEDORSTEALTHRISKSASINOTHERORGANIZATIONS,AUNIVERSITYSR
11、ISKMANAGEMENTAPPROACHMUSTGROWANDCHANGEWITHTHEENVIRONMENTINWHICHITOPERATESANEMBEDDED,SUSTAINABLEERMAPPROACHALLOWSMANAGEMENTTOASSESS,IMPROVE,ANDMONITORCONSISTENTLYTHEWAYTHEUNIVERSITYMANAGESITSEVOLVINGRISKSAUNIVERSITYRISKMANAGEMENTMATURITYMODELTHEREARETHREESTAGESOFMATURITYTHATCANBEAPPLIEDTOUNIVERSITIES
12、THERISKMANAGEMENTMATURITYMODELCANBEUSEDASAROADMAPFOREVALUATINGANINSTITUTIONSCURRENTSTATEANDDEFININGNEXTSTEPSTHEBASELINEPRACTICESSTAGETYPICALLYCONSISTSOFFUNDAMENTALCOMPLIANCEACTIVITIESTYPICALLY,THEREARENOESTABLISHEDRISKMANAGEMENTROLES,RESPONSIBILITIES,PROCESSES,ORDOCUMENTATION,ANDMOSTEFFORTSAREMADEIN
13、“SILOS“THEN,ASTHEUNIVERSITYIMPROVESITSUNDERSTANDINGOFERMANDALTERSITSPRACTICESACCORDINGLY,ITPROGRESSESTOANIMPROVEDPRACTICESSTATEINTHIS“ALIGNMENT“PHASE,THEORGANIZATIONSERMEFFORTSHAVEMOVEDBEYONDMERECOMPLIANCETHEREISACERTAINLEVELOFRISKOWNERSHIPBYTHEBOARDOFGOVERNORS,BUTATTHISPOINTTHEROLES,RESPONSIBILITIE
14、S,ANDPROCESSHAVENOTBEENDEFINEDCLEARLYANDCOMPLETELYFINALLY,INTHEOPTIMIZEDPRACTICESSTATE,THEUNIVERSITYHASREACHEDASTAGEINWHICHERMPROCESSESANDRESPONSIBILITIESAREFULLYESTABLISHEDANDHAVEBECOMEINTEGRATEDINTOTHEORGANIZATIONSSTRATEGYANDDAYTODAYOPERATIONSTHEFOCUSDURINGTHIS“INTEGRATION“PHASEISNOWONCONTINUOUSLY
15、REEVALUATINGRISKANDPERFORMANCE,ANDADJUSTINGITSRESPONSEACCORDINGLYUNIVERSITIESWITHOUTAROBUSTRISKMANAGEMENTFRAMEWORKAREINCREASINGLYEXPLORINGANDIMPLEMENTINGNEWERMPROCESSES,ANDMAKINGRISKMANAGEMENTANINTEGRALPARTOFTHEIRPLANNINGANDDECISIONMAKINGPROCESSES,WHILEUNIVERSITIESTHATHAVEALREADYADOPTEDERMAREALTERIN
16、GTHEIRAPPROACHACCORDINGLYTOREACHANOPTIMALSTATECURRENTTRENDSINCLUDERAISINGAWARENESSTHROUGHACTIVITIESSUCHASSEEKINGINTERNALANDEXTERNALSTAKEHOLDERINPUT,INCREASINGCOMMUNICATIONSOFRELEVANTRISKMANAGEMENTINITIATIVESSUCHASCAMPUSEMERGENCYCOMMUNICATIONS,IDENTIFYINGRISKCHAMPIONSTOFOSTERANDDEVELOPNEWPROGRAMSANDP
17、ROCESSES,ANDINVOLVINGUNIVERSITYEXECUTIVESANDTHEBOARDINRISKIDENTIFICATIONANDASSESSMENTWHOSRESPONSIBLEFORRISKMANAGEMENTRISKMANAGEMENTISEVERYONESRESPONSIBILITY,ANDTHEROLESANDRESPONSIBILITIESOFSTAKEHOLDERSMUSTBEDEFINEDCLEARLYTHEBOARDOFGOVERNORS,SENIORADMINISTRATION,ANDRISKMANAGEMENTANDINTERNALAUDITTEAMS
18、ARERESPONSIBLEFORUNDERSTANDINGPRINCIPALRISKSINTHEIRAREAS,ANDFORMAKINGEFFECTIVERISKMANAGEMENTDECISIONSBOARDOFGOVERNORSTHEBOARDSOVERALLRISKMANAGEMENTMANDATEISTOASSESSANDRECOMMENDIMPROVEMENTSONHOWTHEPRINCIPALRISKSOFTHEUNIVERSITYAREBEINGMANAGEDTHROUGHANEFFECTIVERISKMANAGEMENTANDINTERNALCONTROLSYSTEMTHAT
19、VSTUHELPTHEUNIVERSITYACHIEVEITSMISSIONBOARDMEMBERSARERESPONSIBLEFORDETERMININGARISKADJUSTEDSTRATEGYFACILITATINGANDENCOURAGINGARISKMANAGEMENTCULTUREAPPROVINGRISKMEASUREMENTS,RISKAPPETITE,ANDTOLERANCELEVELSENSURINGTHEUNIVERSITYSSENIORADMINISTRATORSHAVEANAPPROACHTOIDENTIFYINGEMERGINGISSUESANDPOSSIBLEIM
20、PACTSONUNIVERSITYOPERATIONSANDBUSINESSRISKSREVIEWINGCONTROLSANDCOMPLIANCEWITHTHEUNIVERSITYSADMINISTRATIONANDAUDITTEAMS,ANDSEEKINGINPUTONUNIVERSITYANDADMINISTRATIVEBESTPRACTICESUNDERSTANDINGANDPROVIDINGOVERSIGHTONTHEQUALITYOFTHEUNIVERSITYSOVERALLRISKMANAGEMENTPROGRAMIMPLEMENTATIONANDEXECUTIONINDETERM
21、ININGITSRISKOVERSIGHTSTRUCTURE,THEBOARDSHOULDIDENTIFYWHEREWITHINITSGOVERNANCEPRACTICESITADDRESSESRISKMANAGEMENTMATTERSFROMANENTERPRISEWIDEPERSPECTIVEINMOSTCASES,THEAUDITCOMMITTEEANDTHEFINANCEANDADMINISTRATIONVICEPRESIDENTSASSUMERESPONSIBILITYFORRISKOVERSIGHT,INCLUDINGPROVIDINGTHENECESSARYCHECKSANDBA
22、LANCESSOTHATTHEYAREOPERATINGINANACTIVEOVERSIGHTCAPACITYCONTINUOUSLYREEVALUATINGRISKMONITORINGPROCESSESREVIEWINGANDAPPROVINGGOVERNANCEPRACTICES,POLICIES,PRIORITIES,ANDPROCEDURESAGAINSTBESTPRACTICESENSURINGTHATAUDITCOMMITTEEANDEXECUTINGMEMBERSHAVEINSTITUTEDPROCESSESTOIDENTIFYANDINFORMTHEBOARDOFKEYSTRA
23、TEGIC,REPUTATIONAL,OPERATIONAL,COMPLIANCE,ANDFINANCIALRISKSTHEORGANIZATIONFACESADVISINGANDCOUNSELINGTHEDEANS,PROFESSORS,ANDFUNCTIONALUNITHEADSTHEBOARDSROLEISTOFOCUSONTHEOVERALLAPPROACHTORISKMANAGEMENT,RATHERTHANONTHEADMINISTRATIVEDETAILSTHEMORETACTICALASPECTSOFTHERISKSTRATEGYAREGENERALLYTHERESPONSIB
24、ILITYOFTHEUNIVERSITYSTEAMOFSENIORADMINISTRATORSSENIORADMINISTRATIONOVERSEEINGTHEUNIVERSITYSCOMPLIANCEWITHGENERALLYACCEPTEDACCOUNTINGPRINCIPLES,PRACTICES,ANDREQUIREMENTS,ANDEVALUATINGTHEUNIVERSITYSFINANCEANDACCOUNTINGPRACTICES,RISKMANAGEMENT,ANDINTERNALCONTROLSTOENSURETHATTHEYAREAPPROPRIATEANDADEQUAT
25、EISTHERESPONSIBILITYOFSENIORADMINISTRATIONTHEIROTHERRESPONSIBILITIESCANINCLUDEENCOURAGINGTHERIGHTRISKSTODRIVEBUSINESSPERFORMANCEIDENTIFYINGANDPRIORITIZINGKEYRISKSANDALIGNINGUNIVERSITYRESOURCESACCORDINGLYIMPROVINGALIGNMENTANDCOORDINATIONAMONGRISKANDCONTROLACTIVITIESLEVERAGINGBESTPRACTICESONMANAGINGAN
26、DCONTROLLINGKEYRISKSMAINTAININGAPPROPRIATEOVERSIGHTOFKEYCONTROLSMONITORINGANDESCALATINGRISKSTHEUNIVERSITYSSENIORADMINISTRATORSARERESPONSIBLEFORTHEMANAGEMENTOFTHEDAYTODAYFUNCTIONINGOFTHEUNIVERSITY,INCLUDINGSTRATEGIC,FINANCIAL,OPERATIONAL,ANDCOMPLIANCEACTIVITIESRISKMANAGEMENTANDINTERNALAUDITINGTHERISK
27、MANAGEMENTANDINTERNALAUDITTEAMSPLAYANIMPORTANTROLEINUNIVERSITYRISKMANAGEMENTINGENERAL,INTERNALAUDITIONSRESPONSIBILITIESCANINCLUDEUNDERSTANDINGTHEUNIVERSITYSCHALLENGESANDKEYOBJECTIVES,ANDESTABLISHINGANAPPROPRIATE,DETAILEDINTERNALAUDITPLANHELPINGTHEUNIVERSITYSMANAGEMENTANDBOARDUNDERSTAND,ASSESS,ANDMAN
28、AGETHEORGANIZATIONSRISKTHROUGHCONSISTENTCOMMUNICATIONANDREPORTINGENSURINGTHATPROCESSESAREADDRESSINGCHANGESANDTHEASSOCIATEDRISKSADEQUATELY,ANDWORKINGASINTENDED,ESPECIALLYDURINGTIMESOFCHANGEINGENERAL,RISKMANAGEMENTSRESPONSIBILITIESCANINCLUDEFACILITATINGTHECOMPLETIONOFANENTERPRISERISKASSESSMENTERAANDID
29、ENTIFYINGRISKMITIGATIONANDMONITORINGPRACTICESREQUIREDFORTHEUNIVERSITYDEVELOPINGANERMFRAMEWORK,APPROACH,ANDPROGRAMTHATWILLSUSTAINRISKMANAGEMENTACTIVITIESANDBETTERCOORDINATETHEMWHEREAPPROPRIATEENSURINGSUFFICIENTTRANSPARENCYOFRELEVANTRISKMANAGEMENTPRACTICESRESIDINGATTHEUNIVERSITYEITHERBYWAYOFTRAINING,A
30、WARENESSPROGRAMS,ORCOMMUNICATIONINADDITIONTOTHEBOARDANDSENIORADMINISTRATIVEMEMBERS,INTERNALAUDITORSPLAYACRUCIALROLEINAUNIVERSITYRISKMANAGEMENTSTRATEGYREGARDLESSOFWHETHERTHERISKMANAGEMENTGROUPREPORTSDIRECTLYTOTHEINTERNALAUDITFUNCTIONIMPROVINGRISKMANAGEMENTPRACTICESTHESTEPSREQUIREDTOIMPROVEAUNIVERSITY
31、SRISKMANAGEMENTPRACTICESCANBEBROKENDOWNINTOTHREEGENERALPHASESTHECORERISKMANAGEMENTGROUPSHOULDSTARTBYASSESSINGTHECURRENTSITUATIONTODEFINEANDPRIORITIZETHEKEYRISKSTHATCOULDPREVENTSTRATEGICOBJECTIVESFROMBEINGACHIEVEDTHEGROUPSHOULDTHENREVIEWTHEDESIGNANDOPERATIONOFTHERISKMANAGEMENTANDINTERNALCONTROLFRAMEW
32、ORKTODETERMINETHEAREASWHEREINCREMENTALENHANCEMENTSWOULDPROVIDETHEGREATESTBENEFITSONCETHENECESSARYIMPROVEMENTSANDPROCESSESAREINPLACE,THEYMUSTBEMONITOREDANDMODIFIED,IFNECESSARY,TOENSURETHATTHEYARERELEVANTANDEFFECTIVEANDTHATRISKSAREBEINGMANAGEDAPPROPRIATELYONEOFTHEMOSTIMPORTANTELEMENTSOFASUCCESSFULRISK
33、MANAGEMENTFUNCTIONISONGOINGANDINVOLVESCREATINGANDMAINTAININGASTRONGRISKMANAGEMENTCULTUREANDINCORPORATINGTHEIMPLICATIONSOFRISKMANAGEMENTINTOREGULAR,EVERYDAYDECISIONMAKINGTHISTYPEOFENVIRONMENTCANBEFACILITATEDTHROUGHVISIBLEEXECUTIVESUPPORTFORRISKMANAGEMENTPROGRAMS,CLEAREXPECTATIONS,TRANSPARENTCOMMUNICA
34、TIONANDREPORTING,CLEARLYDEFINEDROLESANDRESPONSIBILITIES,STRONGGOVERNANCE,ANDREGULARSELFASSESSMENTSTOREVIEWRISKEXPOSUREPHASE1DEFININGANDPRIORITIZINGTHERISKSTHATMATTERFORTHEUNIVERSITYBEFOREUNDERTAKINGEFFORTSTOENHANCETHEWAYRISKISMANAGED,ITISIMPORTANTTOUNDERSTANDTHEINSTITUTIONSKEYRISKSBYCONDUCTINGANERAD
35、EFININGTHERISKSTHATMATTERISACRITICALSTEPTOUNDERSTANDINGTHEKEYCONTROLSANDDECISIONMAKINGPROCESSES,ANDDEVELOPINGANENTERPRISEWIDEVIEWOFRISKTHEERAISCONDUCTEDASAFACILITATEDSELFASSESSMENT,PROVIDESINSIGHTREGARDINGTHESIGNIFICANTRISKSFACED,ANDLINKSTHEMTOTHEOBJECTIVES,INITIATIVES,ANDBUSINESSPROCESSESALTHOUGHTH
36、EAPPROACHISPERFORMEDUSINGSTANDARDTOOLSANDPROCESSES,THEOUTPUTMUSTBEVALIDATEDANDPRIORITIZEDBYSENIORMANAGEMENTANDTHEBOARDTHERISKASSESSMENTMETHODOLOGYASSISTSWITHPROVIDINGANINSIGHTFULPOINTOFVIEWONSIGNIFICANTRISKSINHERENTTOINSTITUTESOFHIGHEREDUCATIONEFFICIENTLYCAPTURINGINSIGHTFROMACROSSTHEUNIVERSITYUSINGA
37、COMBINATIONOFSURVEYSANDSTRUCTUREDINTERVIEWSVALIDATINGANDPRIORITIZINGKEYRISKSFORMONITORINGANDTESTINGDEFININGOPPORTUNITIESFORIMPROVEMENTSTOINTERNALCONTROLSANDMANAGEMENTACTIVITIESDEVELOPINGTHEFOUNDATIONALELEMENTSOFAPROCESSTHATCANBEEMBEDDEDANDSUSTAINEDWITHINEXISTINGPROCESSESTHEFOURRISKPILLARSTHATAUNIVER
38、SITYSHOULDCONSIDERDURINGTHEERAINCLUDESTRATEGICRISK,OPERATIONALRISK,FINANCIALRISK,ANDCOMPLIANCERISKTHESEFOURCATEGORIESSHOULDALLBEREVIEWEDATTHEUNIVERSITY,FACULTY,ANDFUNCTIONALLEVELSEEKINGEXTERNALPERSPECTIVESONUNIVERSITYRISKCANALSOBEUSEFULFOREXAMPLE,GROUPSSUCHASTHENATIONALASSOCIATIONOFCOLLEGEANDUNIVERS
39、ITYBUSINESSOFFICERS,THEASSOCIATIONOFCOLLEGEANDUNIVERSITYAUDITORS,ANDOTHERSECTORSPECIFICORGANIZATIONSAREGOODRESOURCESPHASE2EVALUATINGTHEUNIVERSITYSCOMPETENCIESTOMANAGERISKTHE“RISKMANAGEMENTPERFORMANCEASSESSMENT“PHASEBUILDSUPONTHERESULTSOFTHEASSESSMENTCOMPLETEDINTHEFIRSTPHASEANDPROVIDESASNAPSHOTOFTHEU
40、NIVERSITYSRISKMANAGEMENTCOMPETENCIESITISDESIGNEDTOIDENTIFYOPPORTUNITIESFORALIGNMENTANDCOORDINATIONACROSSTRADITIONALORGANIZATIONALBOUNDARIES,ASWELLASDETERMINEHOWWELLTHEFUNCTIONALANDBUSINESSOPERATIONALAREASMANAGERISKSINGENERAL,THISPHASEOFFERSANOVERALLREVIEWOFRESPONSIBILITIESFORKEYRISKSACROSSFUNCTIONAL
41、ACTIVITIESANDBUSINESSPROCESSESTHEDEGREEOFALIGNMENTANDCOORDINATIONACROSSTHEORGANIZATIONTHEMATURITYOFRISKMANAGEMENTFOUNDATIONALCOMPONENTSSUCHASGOVERNANCE,INFRASTRUCTURE,OPERATIONS,ANDPEOPLEWHILEPERFORMINGTHEREVIEW,THEFOLLOWINGELEMENTSSHOULDBECONSIDEREDRISKSTRATEGYRISKTOLERANCEANDAPPETITE,ALIGNMENTOFRI
42、SKMANAGEMENTTOUNIVERSITYOBJECTIVES,ANDRISKRELATEDPOLICIESANDPROCEDURESRISKMANAGEMENTANDASSURANCEPROCESSESRISKASSESSMENT,RISKCOMMUNICATION,ANDREPORTINGEG,DASHBOARDSGOVERNANCESTRUCTURESPONSORSHIPBYTHEBOARDOFGOVERNORSRISKOWNERSHIP,ACCOUNTABILITY,ANDRELATEDROLESANDRESPONSIBILITIESAPPROPRIATETECHNOLOGYEG
43、,INSTITUTIONSINTRANETANDDATABASESEARLYWARNINGSYSTEMSANDANALYTICALANDMODELINGTOOLSCULTUREANDCAPABILITYMEASUREMENT,REWARD,TRAINING,ANDBEHAVIORTHISPHASEHELPSMANAGEMENTRECOGNIZEHOWTOMAKEINCREMENTALENHANCEMENTSTOTHEEXISTINGINFRASTRUCTURETOEMBEDANDSUSTAINRISKMANAGEMENTACTIVITIESWITHINTHENORMALCOURSEOFOPER
44、ATIONSPHASE3BUILDINGANENTERPRISEAPPROACHTORISKTHELASTPHASEINVOLVESDEFININGANDPRIORITIZINGOPPORTUNITIESFORIMPROVEMENT,DEVELOPINGSPECIFICPLANSTOIMPROVEANDMONITORSIGNIFICANTRISKS,ANDTHENENFORCINGADHERENCETOTHEESTABLISHEDPOLICIESANDPROCEDURESALLEFFORTSTOEXPANDRISKMANAGEMENTCOMPETENCIESSHOULDBEPRACTICAL,
45、BEEMBEDDEDWITHINEXISTINGFUNCTIONSANDPROCESSESWHEREPOSSIBLE,SUPPORTCOORDINATIONANDALIGNMENTFORRISKMANAGEMENTANDINTERNALCONTROL,INCORPORATELEADINGPRACTICES,BECOORDINATEDACROSSTHEENTIREORGANIZATION,SUPPORTEFFECTIVEDECISIONMAKING,ANDALIGNTOINDUSTRYSTANDARDSANDPUBLISHEDFRAMEWORKSESTABLISHEDCONTROLACTIVIT
46、IESAREONLYEFFECTIVEIFTHEYAREIMPLEMENTEDANDMONITOREDONCETHEINITIALDIRECTIONFORRISKMANAGEMENTISSET,ITISIMPORTANTTOVERIFYTHATEVERYONEISCOMPLYINGWITHTHEPROCESSESANDTHATTHECHANGINGEXPOSURESTORISKAREASSESSEDCONSISTENTLYANDMODIFIEDASREQUIREDBENEFITSOFERMTHEDECENTRALIZEDNATUREOFUNIVERSITIESANDTHEINCREASINGC
47、OMPETITIONOVERFACULTY,STUDENTS,ANDFUNDSAMPLIFIESTHEIRREQUIREMENTFORADOPTINGANINTEGRATEDRISKMANAGEMENTFRAMEWORKUNIVERSITIESMUSTBUILDONTHEIRPRESENTRISKMANAGEMENTCULTURE,IDENTIFYINTERNALANDEXTERNALFORCESTHATCOULDLIMITTHEABILITYTOACHIEVESTRATEGICOBJECTIVES,ASSESSRISKSUSINGTHEAPPROPRIATETOOLS,DEVELOPANAP
48、PROPRIATERISKPLAN,IMPLEMENTTHENECESSARYCONTROLSANDCOMMUNICATIONS,ANDMONITORONGOINGRISKMANAGEMENTACTIVITIESREGARDLESSOFAUNIVERSITYSCURRENTRISKMANAGEMENTPHILOSOPHYANDPRACTICES,REVIEWINGTHERISKMANAGEMENTFRAMEWORKANDADOPTINGANEMBEDDEDAPPROACHTOTHEERMPROCESSANDCULTUREWILLHELPTHEUNIVERSITYSBOARDANDADMINIS
49、TRATIONMAKEINFORMEDDECISIONSTHATAREALIGNEDWITHITSRISKTOLERANCEANDSTRATEGY,REMAINCONFIDENTOFCOMPLIANCEWITHREGULATORYREQUIREMENTS,ANDACHIEVETHETRANSPARENCYANDOUTCOMESDESIREDBYSTAKEHOLDERSSOURCEWILSONCAROL,2010“UNIVERSITYRISKMANAGEMENT”INTERNALAUDITOR,VOL67,ISSUE4,AUGUST,PP6568译文高校风险管理世界各类组织正处于面临挑战的时期。由于经济的持续波动，新的风险不断滋生使得他们在执行业务时不断评估自己的各种潜在影响因素，财务状况甚至市场条件。就连普通高校也不例外。高等教育机构有着明显的监管要求，许多人进行投资很大部分是由于对学校的期望值增高，反映了该学校保持竞争力从利益相关者可行。然而很多学校才开始实施风险的处理和风险控制管理工作。从治理基础设施的过程下手来分散风险控制活动报道潜在整体风险为建立多个框架并做着重复努力。这必然导致一个一些违反规定的行为的发生。没有普遍的基础进行评估，审计委员会为正确确定风险和风险控制而努力，管理人员要保证适当的投资焦点,对机构的
