大学风险管理

原文：University Risk ManagementOrganizations around the world are facing challenging times due to continuing economic volatility and facing new risks that cause them continuously to assess the potential impact, financial and otherwise, of market conditions on the performance of their operations. And universities are no exception.Institutions of higher education have significant compliance requirements, and many have invested greatly in response to heightened expectations from stakeholders to stay competitively viable among other universities. However, many continue to approach risk and control requirements in silos, which leads to the creation of multiple frameworks for governance, infrastructure, and processes; fragmented risk and control activities; potential gaps in overall risk coverage; and duplication of effort. Understandably, there is a resulting concern about compliance breaches. Without a common basis for evaluation, audit committees struggle to determine the adequacy of risk and control efforts, and boards and executives want assurance that investments are appropriately focused, consistent with peers, and aligned to the institution’s unique risk issues.Universities are also facing increased scrutiny from stakeholders regarding issues such as investments and spending, privacy, conflicts of interest, IT availability and security, fraud, research compliance, and transparency. Students, faculty members, staff, donors, and other interested parties are looking not only at what is being done, but how it is being done.Although the approach to risk management varies from institution to institution, there are clearly some common challenges and trends. Overall, a growing number of universities are integrating a risk management...