Right-Sizing Enterprise Risk Management

In a right-sized effort, manufacturers can address risks associated with supply chains, workplace safety, information technology (IT) systems and other crucial concerns. ERM also helps ensure achievement of objectives, and identifies opportunities for competitive advantage. ERM focuses attention on the following activities and questions:

• Risk Identification: What can go wrong?
• Risk Assessment: How significant is a risk?
• Risk Response: Should the risk be accepted, mitigated or avoided?
•风险监控：有关风险的真正做法吗？

风险的潜在不良事件或lost opportunity—is always present. Every organization has a risk tolerance that dictates how it responds to risk. ERM allows for intelligent risk response decisions. ERM enables manufacturers to realize the benefit of lower costs without ignoring risks associated with such outsourcing.

ERM姿势的问题简单明了。ERM很难主要实施，因为组织将其作为一个庞大的项目。最初，结合分布式风险管理工作是一项艰巨的工作。从经常涉及多样化，独立运行的功能区域的旧风险管理模型迁移到由特定功能区域进行整体管理和所有的一个旧风险管理模型。

However, ERM should be a phased, evolutionary process that focuses first on the highest entity-level risks and supporting process-level risks. Using this right-sized method, the effort gradually filters outward through the organization while keeping the scope manageable.

尽管ERM并未消除职能领域的努力，但对权威，问责制和责任的重新调整可以建立更大的风险管理及时性，一致性，效率和有效性。整体观点为管理整个组织的风险提供了基础，而不仅仅是评估真空中的风险。

建立商定的组织目标是确定风险的必要组成部分，但可能是最困难的任务。每个制造商都根据其产品，供应商，客户和其他因素都有独特的目标。定义这些目标有助于领导者认识到最关键的暴露。

As a model, the ERM effort can be pictured as a declining effort represented by an inverted triangle, with the broad top representing risk identification, and the narrow bottom point representing risk monitoring.

可以确定广泛的风险。但是，大多数风险的潜在影响或可能性并没有显着暴露。然后，风险评估专注于更关键的风险事件。

风险反应

然后，领导者确定每次曝光的最合适的风险响应。回应包括接受，缓解或避免风险。风险接受取决于组织的风险承受能力。例如，一家在新产品开发方面投入大量投资的公司比制造商具有更高的风险承受能力，该制造商对长期建立的产品进行了逐步改进。风险容忍意识使领导者能够定义阈值或可接受的风险水平。持续的控制以减轻风险应建立，仅是为了大大损害组织实现目标的暴露。在极高风险的情况下，或风险与目标不符的情况，组织可能完全通过退出活动来避免风险。

Finally, risk monitoring is applied to situations in which a failure could produce a material or devastating impact to the organization.

改变不断面对制造商。商品价格和利率波动。新竞争对手出现。通过定期审查风险管理范围，制造商可以使用ERM来持续识别和有效地对变化带来的风险和机会进行有效，有效地响应。

约瑟夫·R。（乔迪）艾雷德，CPA，jody.allred@weaverllp.com，是独立公共认证会计公司Weaver风险咨询服务的合作伙伴，并在达拉斯，沃思堡，休斯敦，圣安东尼奥和奥斯汀设有办事处。

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