大学风险管理[文献翻译]VIP免费

第1页共16页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共16页原文：UniversityRiskManagementOrganizationsaroundtheworldarefacingchallengingtimesduetocontinuingeconomicvolatilityandfacingnewrisksthatcausethemcontinuouslytoassessthepotentialimpact,financialandotherwise,ofmarketconditionsontheperformanceoftheiroperations.Anduniversitiesarenoexception.Institutionsofhighereducationhavesignificantcompliancerequirements,andmanyhaveinvestedgreatlyinresponsetoheightenedexpectationsfromstakeholderstostaycompetitivelyviableamongotheruniversities.However,manycontinuetoapproachriskandcontrolrequirementsinsilos,whichleadstothecreationofmultipleframeworksforgovernance,infrastructure,andprocesses;fragmentedriskandcontrolactivities;potentialgapsinoverallriskcoverage;andduplicationofeffort.Understandably,thereisaresultingconcernaboutcompliancebreaches.Withoutacommonbasisforevaluation,auditcommitteesstruggletodeterminetheadequacyofriskandcontrolefforts,andboardsandexecutiveswantassurancethatinvestmentsareappropriatelyfocused,consistentwithpeers,andalignedtotheinstitution’suniqueriskissues.Universitiesarealsofacingincreasedscrutinyfromstakeholdersregardingissuessuchasinvestmentsandspending,privacy,conflictsofinterest,ITavailabilityandsecurity,fraud,researchcompliance,andtransparency.Students,facultymembers,staff,donors,andotherinterestedpartiesarelookingnotonlyatwhatisbeingdone,buthowitisbeingdone.Althoughtheapproachtoriskmanagementvariesfrominstitutiontoinstitution,thereareclearlysomecommonchallengesandtrends.Overall,agrowingnumberofuniversitiesareintegratingariskmanagementframeworkintotheirstrategicplanninganddecision-makingprocesses,butsustainingformalriskmanagementandreportingprocessisachallenge.Theboardofgovernors,president,andothersenior第2页共16页第1页共16页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共16页managementmembersareofteninvolvedinongoingriskidentificationandassessment,andaretakingpartineffortstodevelopandimplementbothinternalandexternalriskmanagementprocessesandcontrols.Theestablishmentofriskchampions(membersoftheuniversitybeyondtheuniversity’sadministrationwhocanchampionriskmanagement)withintheuniversityisalsoincreasing,whichraisestheawarenessofrisk,fostersbetterunderstandingofriskmanagementprogramsandpractices,andincreasescommunicationtorelevantstakeholders.ApplyingERTtouniversitesEnterpriseriskmanagement(ERM)canbedescribedasastrategicprocessaffectedbyauniversity’sgovernancestructure,management,administration,andfaculty,designedto:•Helpidentifyrisksthatmayaffecttheinstitution.•Manageidentifiedriskswithintheuniversity’sriskappetite.•Provideassurancethattheuniversitycanachieveitsobjectives.Thevaluesoftheuniversityinfluencehowriskisperceived,anditisimportantthattheculturereflectsariskmanagementphilosophy.HavingastrongERMframeworkcanprovideacommonunderstandingofriskacrosstheorganizationandhelpitachieveitsstrategicandacademicobjectivesthroughfocusingontheinterrelatedrisksthatcouldhavethemostsignificantimpact.Itdrivestheorganizationtointegrateriskintoitseverydayplanningandbudgeting/forecastingprocessandoperations,andstrengthensitsabilitytodealventunexpectedorstealthrisks.Asinotherorganizations,auniversity’sriskmanagementapproachmustgrowandchangewiththeenvironmentinwhichitoperates.Anembedded,sustainableERMapproachallowsmanagemen...