德勤风险智能地图与企业价值地图介绍

1、德勤风险智能地图与企业价值地图介绍德勤华永会计师事务所有限公司企业风险管理服务2009年4月目录风险智能地图企业价值地图风险智能地图和企业价值地图应用2?2009 德勤华永会计师事务所有限公司版权所有风险智能地图层级1：风险的基本分类层级2：风险分类层级3：风险子分类层级4：单一风险风险智能地图旨在提供一个视角，协助企业认清风险的普遍存在、不断演变以及相互关联的特性，找出企业面临的各类风险。3?2009 德勤华永会计师事务所有限公司版权所有风险智能地图（续）分行业的风险地图银行业风险智能地图(05/2009)保险业风险智能地图(06/2009)4?2009 德勤华永会计师事务所有限公司版权所有

2、风险智能地图（续）分类财务管理子分类记账管理定义基本会计数据失真，会计信息无法有效反映财务状况、经营成果以及资金变动状况；会计政策违法法律法规风险名称会计政策不完善风险描述会计政策的制订、修改、使用管理不完善，这可能包括：政策未经适当授权、没有定期更新，或者没有建立统一的会计政策等经过基于一定方法论的影响风险逐层分类，风险将?将影响集团总部及各专业公司核算的合理性、准确性和一致最终被分配至各种单一性。风险。?影响财务报告的合规性。?会计政策的发布及变更没有经单一风险是指可能影响过适当的授权，从而影响会计企业实体达成预定目标政策的权威性。的各类事件因素。5?2009 德勤华永会计师事务所有限公司

3、版权所有风险智能地图示例风险智能地图治理战略与规划经营/基础架构合规性报告公司治理道德规范规划战略人力资源信息技术产品开发市场营销与沟通合规性报告董事会架构与领导层道德汇报资本筹划顾客雇员福利控制与监与保障产品更新研发督财务披露董事会与管缺乏充分的资产与负债缺乏市场细雇员福利与对保险产品生命周产品创意评估审核期的管理欠佳，保出现判断性错误，未能建立监管理层讨论理层之间的证据汇报道不匹配，导分，无法满保障计划缺督及测试程与分析不足沟通低效德违反行为致偿债能力足不同消费失或不足，险产品已经不适应致使产品开发方向市场需求，但仍在偏离市场需求序风险群的需求导致低效的员工福利计市场上销售划管理单一风险单

4、一风险单一风险市场分析不足，导单一风险乏有效的方法单一风险对投资可能带现有产品升级不及致保险品种过于单来的收益和产单一风险时一，缺乏市场竞争生的风险进行力衡量，可能导致投资失败产品品种不够多元化，不能适应细分市场的需求单一风险6?2009 德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）风险智能地图治理战略与规划经营/基础架构合规性报告公司治理道德规范规划战略人力资源信息技术产品开发市场营销与沟通合规性报告董事会架构与领导层道德汇报资本筹划顾客雇员福利控?朴爰嘤氡贤瞥鲈鹑味讲莆衽抖禄嵊牍苋狈浞值淖什敫赫狈谐腹驮备氩皇实钡氖谐葡诽蹩睢得魇椤疃贾率谐孕邢纺谌莶晃茨芙喙芾聿闾致劾聿阒涞闹莼

5、惚啦黄洌挤郑薹霞苹倍郊安馐猿逃敕治霾蛔愎低托挛葱形鲁芰悴煌咽虿蛔悖虏返牟涣挤从既?对客户构成误导,引起纠纷投序风险群的需求导致低效的员工福利计诉划管理单一风险单一风险单一风险在新产品推出前，单一风险乏有效的方法单一风险未能对业务员进行对投资可能带充分地培训，业务保险产品设计出现来的收益和产单一风险员未能充分理解产疏漏，导致公司对生的风险进行品，可能造成业务客户承担过多的责衡量，可能导员误解产品而误导任致投资失败客户单一风险7?2009 德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）风险智能地图治理战略与规划经营/基础架构合规性报告公司治理道德规范规划战略人力资源信息技术产品开发市场

6、营销与沟通合规性报告董事会架构与领导层道德汇报资本筹划顾客雇员福利控制与监与保障生产时机督财务披露董事会与管缺乏充分的资产与负债缺乏市场细雇员福利与缺乏保险产品精算未能对市场需求进假设的统一标准行准确预测，导致未能建立监管理层讨论理层之间的证据汇报道不匹配，导分，无法满保障计划缺督及测试程与分析不足沟通低效德违反行为致偿债能力足不同消费失或不足，新产品开发与推出的延误序风险群的需求导致低效的员工福利计划管理产品开发过程中不单一风险单一风险单一风险充分的质量控制，单一风险乏有效的方法单一风险费率等计算中出现未能把握提前公布对投资可能带错误，影响客户利新产品的时机来的收益和产单一风险益和系统结算，

7、产生的风险进行生纠纷衡量，可能导致投资失败单一风险8?2009 德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）产品开发生产合规性未整合的产品研发流程控制与监督不正确的产品规划未能有效的建产品开发过程中立预防性及检不充分的质量控查性控制制，费率等计算中出现错误，影未能建立监督响客户利益和系及测试程序统结算，产生纠缺乏持续改善纷控制的能力新产品的技术评估不当9?2009 德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）系资变信技信统产更息术息结管安许技构理全可术系统结构合并/收购/撤出投资系统结构与企业战略不匹配未能识别合并/撤资的清晰无法开发/实目标施企业战略匹不够充分的财

8、配的科技务、税务、法未能构建一个规及运营目标商业主导架构考虑尽职调查不足未能充分考虑商业中的变化并购后的调整失败系统不能满足业务需求低效的软件获取方法10?2009 德勤华永会计师事务所有限公司版权所有风险智能地图示例（续）薪酬系统结构系统结构与企不准确的薪资业战略不匹配处理无法开发/实施企业战略匹低效的薪资处配的科技理流程未能构建一个商业主导架构不充分的职责分离未能充分考虑商业中的变化薪资处理外包风险系统不能满足业务需求税务合规风险低效的软件获取方法11?2009 德勤华永会计师事务所有限公司版权所有目录风险智能地图企业价值地图风险智能地图和企业价值地图应用12?2009 德勤华永会计师事务

9、所有限公司版权所有企业价值地图deloitte life sciences value map(practical paths to increase shareholder value)shareholder valueit抯 easy to say shareholder value is important.here are two simple ways to use it:not so easy to make it influence the decisionsthat are made every>start at the top. working your way

10、 down, day: where to spend timeand resources, how best to get things done, and,at each step ask yourself, how will weultimately, how to win in the competitivemimprove this? this will help ensure that yourarketplace.tactics support your objectives.this map is designed to accelerate theconnection betw

11、een actions you can take>start at the bottom. working your way up, andshareholder value. it is not rocket science and itat each step ask yourself, why are we doingis not complete, but it can jump-start thethis? this will help ensure that every tacticprocess of focusing on the things that matt

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