qITIL中级课程-风险管理

1、Contents HYPERLINK :8080/mor/app/content/rm_3.htm CHAPTER 1: INTRODUCTION HYPERLINK :8080/mor/app/content/rm_4.htm 1.1燩urpose of this guide HYPERLINK :8080/mor/app/content/rm_5.htm 1.2燱燱hatt iss maanaggemeent of rissk? HYPERLINK :8080/mor/app/content/rm_6.htm 1.3燱燱hy mannageemennt oof rriskk iss imm

2、porrtannt HYPERLINK :8080/mor/app/content/rm_7.htm 1.4燱燱ho is invvolvved in rissk mmanaagemmentt HYPERLINK :8080/mor/app/content/rm_8.htm 1.5燞燞ow to usee thhis guiide HYPERLINK :8080/mor/app/content/rm_9.htm 1.6燭燭he ressearrch forr thhis guiidannce HYPERLINK :8080/mor/app/content/rm_10.htm CHAPPTERR

3、 2: PRRINCCIPLLES HYPERLINK :8080/mor/app/content/rm_11.htm 2.1燙燙ritticaal ssucccesss faactoors forr maanaggemeent of rissk HYPERLINK :8080/mor/app/content/rm_12.htm 2.2燱燱hatt iss att riisk andd whhy? HYPERLINK :8080/mor/app/content/rm_13.htm 2.3燚燚eciisioons aboout rissk HYPERLINK :8080/mor/app/cont

4、ent/rm_14.htm 2.4燱燱herre rriskks ooccuur HYPERLINK :8080/mor/app/content/rm_15.htm 2.5燗燗 frrameeworrk ffor mannagiing rissk HYPERLINK :8080/mor/app/content/rm_16.htm 2.6燫燫iskk owwnerrshiip HYPERLINK :8080/mor/app/content/rm_17.htm 2.7燛燛mbeeddiing thee riisk mannageemennt ccultturee HYPERLINK :8080/m

5、or/app/content/rm_18.htm 2.8燘燘udggetss HYPERLINK :8080/mor/app/content/rm_19.htm CHAPPTERR 3: HOOW RRISKKS AARE MANNAGEED HYPERLINK :8080/mor/app/content/rm_20.htm 3.1燚燚efiininng aa frrameeworrk ffor mannageemennt oof rriskk HYPERLINK :8080/mor/app/content/rm_21.htm 3.2燫燫iskk iddenttifiicattionn HYP

6、ERLINK :8080/mor/app/content/rm_22.htm 3.3營營denntiffyinng pprobbablle rriskk owwnerrs HYPERLINK :8080/mor/app/content/rm_23.htm 3.4燫燫iskk evvaluuatiion HYPERLINK :8080/mor/app/content/rm_24.htm 3.5燬燬etttingg riisk tolleraancees HYPERLINK :8080/mor/app/content/rm_25.htm 3.6燫燫espponsse tto rriskk HYPE

7、RLINK :8080/mor/app/content/rm_26.htm 3.7營營mpllemeentiing rissk rrespponsses HYPERLINK :8080/mor/app/content/rm_27.htm 3.8燤燤oniitorringg reespoonsees HYPERLINK :8080/mor/app/content/rm_28.htm 3.9燗燗ssuurannce andd reevieew HYPERLINK :8080/mor/app/content/rm_29.htm 3.100燙onntinnuinng tto iimprrovee HY

8、PERLINK :8080/mor/app/content/rm_30.htm CHAPPTERR 4: MAANAGGINGG RIISK AT THEE STTRATTEGIIC LLEVEEL HYPERLINK :8080/mor/app/content/rm_31.htm 4.1燭燭ypees oof rriskk HYPERLINK :8080/mor/app/content/rm_32.htm 4.2燱燱herre tto aapplly rriskk maanaggemeent HYPERLINK :8080/mor/app/content/rm_33.htm 4.3燱燱hen

9、n too doo itt HYPERLINK :8080/mor/app/content/rm_34.htm 4.4燱燱ho is invvolvved HYPERLINK :8080/mor/app/content/rm_35.htm 4.5燬燬traateggic levvel pollicyy foor mmanaagemmentt off riisk HYPERLINK :8080/mor/app/content/rm_36.htm CHAPPTERR 5: MAANAGGINGG RIISK AT THEE PRROGRRAMMME LLEVEEL HYPERLINK :8080/

10、mor/app/content/rm_37.htm 5.1燗燗reaas oof rriskk HYPERLINK :8080/mor/app/content/rm_38.htm 5.2燭燭ypees oof rriskk HYPERLINK :8080/mor/app/content/rm_39.htm 5.3燱燱herre tto aapplly rriskk maanaggemeent HYPERLINK :8080/mor/app/content/rm_40.htm 5.4燱燱henn too doo itt HYPERLINK :8080/mor/app/content/rm_41.

11、htm 5.5燱燱ho is invvolvved HYPERLINK :8080/mor/app/content/rm_42.htm 5.6燩燩roggrammme levvel pollicyy foor mmanaagemmentt off riisk HYPERLINK :8080/mor/app/content/rm_43.htm CHAPPTERR 6: MAANAGGINGG RIISKSS ATT THHE PPROJJECTT LEEVELL HYPERLINK :8080/mor/app/content/rm_44.htm 6.1燘燘reaakinng ddownn a p

12、roojecct HYPERLINK :8080/mor/app/content/rm_45.htm 6.2燭燭ypees oof rriskk HYPERLINK :8080/mor/app/content/rm_46.htm 6.3燱燱herre tto aapplly rriskk maanaggemeent HYPERLINK :8080/mor/app/content/rm_47.htm 6.4燱燱henn too doo itt HYPERLINK :8080/mor/app/content/rm_48.htm 6.5燱燱ho is invvolvved HYPERLINK :80

13、80/mor/app/content/rm_49.htm 6.6燩燩rojjectt leevell pooliccy ffor mannageemennt oof rriskk HYPERLINK :8080/mor/app/content/rm_50.htm CHAPPTERR 7: MAANAGGINGG RIISK AT THEE OPPERAATIOONALL LEEVELL HYPERLINK :8080/mor/app/content/rm_51.htm 7.1燭燭ypees oof rriskk HYPERLINK :8080/mor/app/content/rm_52.htm

14、 7.2燱燱herre tto aapplly rriskk maanaggemeent HYPERLINK :8080/mor/app/content/rm_53.htm 7.3燱燱henn too doo itt HYPERLINK :8080/mor/app/content/rm_54.htm 7.4燱燱ho is invvolvved HYPERLINK :8080/mor/app/content/rm_55.htm 7.5燨燨perratiionaal lleveel ppoliicy forr maanaggemeent of rissk HYPERLINK :8080/mor/a

15、pp/content/rm_56.htm CHAPPTERR 8: TEECHNNIQUUES HYPERLINK :8080/mor/app/content/rm_57.htm 8.1燫燫iskk iddenttifiicattionn appprooachhes HYPERLINK :8080/mor/app/content/rm_58.htm 8.2燫燫iskk maanaggemeent appproaachees HYPERLINK :8080/mor/app/content/rm_59.htm 8.3燚燚ocuumenntattionn teechnniquues HYPERLIN

16、K :8080/mor/app/content/rm_60.htm 8.4燛燛xteernaal rreviiew of acttiviitiees HYPERLINK :8080/mor/app/content/rm_61.htm 8.5燗燗ppllyinng tthe rissk mmanaagemmentt prroceessees HYPERLINK :8080/mor/app/content/rm_62.htm ANNEEX AA: EEXAMMPLEES OOF BBENEEFITTS OOF RRISKK MAANAGGEMEENT HYPERLINK :8080/mor/app

17、/content/rm_63.htm A1燬ttrattegiic bbeneefitts HYPERLINK :8080/mor/app/content/rm_64.htm A2燜iinannciaal bbeneefitts HYPERLINK :8080/mor/app/content/rm_65.htm A3燩rrogrrammme bbeneefitts HYPERLINK :8080/mor/app/content/rm_66.htm A4燘uusinnesss prroceess bennefiits HYPERLINK :8080/mor/app/content/rm_67.h

18、tm A5燨vveraall mannageemennt bbeneefitts HYPERLINK :8080/mor/app/content/rm_68.htm ANNEEX BB: HHEALLTHCCHECCK: HOWW WEELL IS YOUUR OORGAANISSATIION MANNAGIING RISSK? HYPERLINK :8080/mor/app/content/rm_69.htm B1燢eey eelemmentts HYPERLINK :8080/mor/app/content/rm_70.htm B2燫eevieew oof ooverralll efffe

19、cctivveneess HYPERLINK :8080/mor/app/content/rm_71.htm B3燙hheckklisst: rissk oowneershhip HYPERLINK :8080/mor/app/content/rm_72.htm B4燙hheckklisst: on rissk iidenntifficaatioon HYPERLINK :8080/mor/app/content/rm_73.htm B5燙hheckklisst: rissk eevalluattionn annd aasseessmmentt off thhe oorgaanissatiio

20、ns wwilllinggnesss tto ttakee onn riisk HYPERLINK :8080/mor/app/content/rm_74.htm B6燙hheckklisst: rissk rrespponsse HYPERLINK :8080/mor/app/content/rm_75.htm B7燙hheckklisst: monnitoorinng aand conntrool mmechhaniismss HYPERLINK :8080/mor/app/content/rm_76.htm ANNEEX CC: CCATEEGORRISIING RISSK HYPERL

21、INK :8080/mor/app/content/rm_77.htm C1燭hhreaats andd immpaccts HYPERLINK :8080/mor/app/content/rm_78.htm C2燬ttrattegiic rriskk - majjor thrreatts HYPERLINK :8080/mor/app/content/rm_79.htm C3燭hhreaats to proojeccts or proograammees HYPERLINK :8080/mor/app/content/rm_80.htm C4燨pperaatioonall riiskss H

22、YPERLINK :8080/mor/app/content/rm_81.htm ANNEEX DD: SSETTTINGG A STAANDAARD FORR EVVALUUATIION OF RISSK HYPERLINK :8080/mor/app/content/rm_82.htm D1燯ssingg thhe ssummmaryy riisk proofille HYPERLINK :8080/mor/app/content/rm_83.htm D2燣oookiing at proobabbiliity HYPERLINK :8080/mor/app/content/rm_84.ht

23、m D3燣oookiing at imppactt HYPERLINK :8080/mor/app/content/rm_85.htm ANNEEX EE: PPROCCUREEMENNT, CONNTRAACTUUAL ANDD LEEGALL COONSIIDERRATIIONSS HYPERLINK :8080/mor/app/content/rm_86.htm E1燤oodullar andd inncreemenntall appprooachhes HYPERLINK :8080/mor/app/content/rm_87.htm E2燙oontrractt riisk manna

24、geemennt HYPERLINK :8080/mor/app/content/rm_88.htm E3燨uutsoourccingg too suuppoort bussineess neeeds HYPERLINK :8080/mor/app/content/rm_89.htm E4燣eegall asspeccts of proocurremeent HYPERLINK :8080/mor/app/content/rm_90.htm ANNEEX FF: BBUSIINESSS CCONTTINUUITYY MAANAGGEMEENT HYPERLINK :8080/mor/app/c

25、ontent/rm_91.htm F1燱hhy iis bbusiinesss cconttinuuityy maanaggemeent impporttantt? HYPERLINK :8080/mor/app/content/rm_92.htm F2燱hhat is bussineess conntinnuitty mmanaagemmentt? HYPERLINK :8080/mor/app/content/rm_93.htm F3燞oow tto iimpllemeent bussineess conntinnuitty mmanaagemmentt HYPERLINK :8080/m

26、or/app/content/rm_94.htm F4燬ttruccturringg buusinnesss coontiinuiity plaans HYPERLINK :8080/mor/app/content/rm_95.htm F5燘uusinnesss coontiinuiity suppporrtedd byy a rissk mmanaagemmentt prroceess HYPERLINK :8080/mor/app/content/rm_96.htm F6燱hho tto iinvoolvee inn buusinnesss coontiinuiity mannageeme

27、nnt HYPERLINK :8080/mor/app/content/rm_97.htm F7營sssuees tto cconssideer iin aa BCCP HYPERLINK :8080/mor/app/content/rm_98.htm F8燗sssurringg yoour BCPP iss viiablle HYPERLINK :8080/mor/app/content/rm_99.htm F9燱hheree too sttoree BCCPs HYPERLINK :8080/mor/app/content/rm_100.htm F10燙燙ommmuniicattionns

28、 HYPERLINK :8080/mor/app/content/rm_101.htm F11燘燘CM summmarry HYPERLINK :8080/mor/app/content/rm_102.htm ANNEEX GG: MMANAAGINNG OORGAANISSATIIONAAL SSAFEETY ANDD SEECURRITYY HYPERLINK :8080/mor/app/content/rm_103.htm G1燞oow aare saffetyy annd ssecuuritty rrelaatedd? HYPERLINK :8080/mor/app/content/r

29、m_104.htm G2燤aandaate forr ennsurringg saafetty aand seccuriity HYPERLINK :8080/mor/app/content/rm_105.htm G3燬eecurringg asssetts HYPERLINK :8080/mor/app/content/rm_106.htm G4燬eecurringg innciddentts HYPERLINK :8080/mor/app/content/rm_107.htm G5燗ddopttingg goood praactiice in infformmatiion seccurii

30、ty mannageemennt HYPERLINK :8080/mor/app/content/rm_108.htm ANNEEX HH: IINFOORMAATIOON OON FFURTTHERR TEECHNNIQUUES TO SUPPPORRT MMANAAGEMMENTT OFF RIISK HYPERLINK :8080/mor/app/content/rm_109.htm H1燫iisk ideentiificcatiion worrkshhopss HYPERLINK :8080/mor/app/content/rm_110.htm H2燫iisk mannageemenn

31、t wworkkshoops HYPERLINK :8080/mor/app/content/rm_111.htm H3燙aausee-annd-eeffeect diaagraams HYPERLINK :8080/mor/app/content/rm_112.htm H4燚eecissionn trreess HYPERLINK :8080/mor/app/content/rm_113.htm H5營nnsurrancce ppremmiumm appprooachh HYPERLINK :8080/mor/app/content/rm_114.htm H6燙rritiicall paat

32、h anaalyssis (CPPA) or criiticcal patth mmethhod (CPPM) HYPERLINK :8080/mor/app/content/rm_115.htm H7燤oontee Caarloo siimullatiion HYPERLINK :8080/mor/app/content/rm_116.htm H8燫iisk mapp HYPERLINK :8080/mor/app/content/rm_117.htm H9燩rrobaabillityy annd iimpaact griid HYPERLINK :8080/mor/app/content/

33、rm_118.htm H10燬燬cattterr diiagrram HYPERLINK :8080/mor/app/content/rm_119.htm H11燫燫adaar ccharrt HYPERLINK :8080/mor/app/content/rm_120.htm H12燫燫iskk inndiccatoors HYPERLINK :8080/mor/app/content/rm_121.htm ANNEEX JJ: LLESSSONSS LEEARNNED FROOM OOTHEERS HYPERLINK :8080/mor/app/content/rm_122.htm J1燗

34、sssesssinng ssucccesss HYPERLINK :8080/mor/app/content/rm_123.htm J2燱hhy pprojjectts ffaill HYPERLINK :8080/mor/app/content/rm_124.htm J3燬ttopppingg a proojecct HYPERLINK :8080/mor/app/content/rm_125.htm J4燘aarriierss HYPERLINK :8080/mor/app/content/rm_126.htm ANNEEX KK: AASSEESSIING THEE SUUITAABIL

35、LITYY OFF TOOOLSS HYPERLINK :8080/mor/app/content/rm_127.htm K1營sssuees tto cconssideer wwhenn seelecctinng ttoolls HYPERLINK :8080/mor/app/content/rm_128.htm K2燗pppraaisaal aand evaaluaatioon iin cconttextt HYPERLINK :8080/mor/app/content/rm_129.htm K3燝eenerral apppraiisall prroceedurre HYPERLINK :

36、8080/mor/app/content/rm_130.htm K4燙uustoomissatiion of criiterria HYPERLINK :8080/mor/app/content/rm_131.htm ANNEEX LL: DDOCUUMENNTATTIONN OUUTLIINESS HYPERLINK :8080/mor/app/content/rm_132.htm L1燘uusinnesss Caase HYPERLINK :8080/mor/app/content/rm_133.htm L2燘uusinnesss Coontiinuiity Plaan (BCPP) HY

37、PERLINK :8080/mor/app/content/rm_134.htm L3燙oommuuniccatiionss Pllan HYPERLINK :8080/mor/app/content/rm_135.htm L4燙oontiingeencyy pllan HYPERLINK :8080/mor/app/content/rm_136.htm L5燤aanaggemeent of Rissk PPoliicy HYPERLINK :8080/mor/app/content/rm_137.htm L6?AActiivitty) plaans forr prrogrrammme aan

38、d/or proojecct HYPERLINK :8080/mor/app/content/rm_138.htm L7燫iisk Reggistter HYPERLINK :8080/mor/app/content/rm_139.htm L8燬eecurrityy pooliccy HYPERLINK :8080/mor/app/content/rm_140.htm L9燬ttakeehollderr maap HYPERLINK :8080/mor/app/content/rm_141.htm L10燬燬ummmaryy Riisk ProofilleCHAPPTERR 1: INNTRO

39、ODUCCTIOON HYPERLINK :8080/mor/app/content/rm_4.htm 1.1 Purrposse oof tthiss guuidee HYPERLINK :8080/mor/app/content/rm_5.htm 1.2 Whaat iis mmanaagemmentt off riisk? HYPERLINK :8080/mor/app/content/rm_6.htm 1.3 Whyy maanaggemeent of rissk iis iimpoortaant HYPERLINK :8080/mor/app/content/rm_7.htm 1.4

40、 Whoo iss innvollvedd inn riisk mannageemennt HYPERLINK :8080/mor/app/content/rm_8.htm 1.5 Howw too usse tthiss guuidee HYPERLINK :8080/mor/app/content/rm_9.htm 1.6 Thee reeseaarchh foor tthiss guuidaancee1.1 Purrposse oof tthiss guuideeThiss guuidee iss inntenndedd too heelp orgganiisattionns tto p

41、put in plaace efffecttivee frrameeworrks forr taakinng iinfoormeed ddeciisioons aboout rissk. Thee guuidaancee prroviidess a rouute mapp foor HYPERLINK javascript:void(0); rriskk maanaggemeent, brringgingg toogettherr reecommmenndedd appprooachhes, chheckklissts andd poointterss too moore dettailled

42、 souurcees oof aadviice on toools andd teechnniquues. Itt exxpannds on thee HYPERLINK :8080/mor/app/content/glossary.htm#A28 l A28 OGGC GGuiddeliiness foor MManaaginng RRiskk.The proocesss oof iinveestmmentt apppraaisaal, in whiich asssesssmennts aree maade of cossts, HYPERLINK http:/D3 beeneffitss

43、annd rriskks, is outtsidde tthe scoope of thiis gguidde. Howweveer, manny oof tthe priinciiplees aand tecchniiquees ddesccribbed herre ccan be useed wwhenn deevellopiing thee HYPERLINK javascript:void(0); buusinnesss caase. Thhe aapprroacch ddesccribbed in thiis gguidde ccompplemmentts HYPERLINK :80

44、80/mor/app/content/glossary.htm#A28 l A28 OOGCs gguiddancce oon pproggrammme andd HYPERLINK javascript:void(0); prrojeect mannageemennt aand is conntinnuallly upddateed tto rrefllectt cuurreent thiinkiing. Thhis appproaach, brrandded by HYPERLINK :8080/mor/app/content/glossary.htm#A28 l A28 OGCC ass

45、 HYPERLINK :8080/mor/app/content/glossary.htm#A23 l A23 M_o_RR ( HYPERLINK javascript:void(0); Maanaggemeent of Rissk), iss suuppoorteed bby ttraiininng aand quaalifficaatioons.1.2 Whaat iis mmanaagemmentt off riisk?In tthiss guuidee riisk is deffineed aas uunceertaaintty oof ooutccomee, wwhettherr

46、poosittivee HYPERLINK javascript:void(0); oppporrtunnityy orr neegattivee HYPERLINK javascript:void(0); thhreaat. Thee teerm HYPERLINK javascript:void(0); maanaggemeent of rissk inccorpporaatess alll tthe acttiviitiees rrequuireed tto iidenntiffy aand conntrool tthe expposuure to rissk wwhicch mmay

47、havve aan iimpaact on thee acchieevemmentt off ann orrgannisaatioonss buusinnesss obbjecctivves.Everry oorgaanissatiion mannagees iits rissk, butt noot aalwaays in a wway thaat iis vvisiiblee, rrepeeataablee annd cconssisttenttly appplieed tto ssuppportt deecissionn maakinng. Thee taask of HYPERLINK

48、 javascript:void(0); mannageemennt oof rriskk iss too ennsurre tthatt thhe oorgaanissatiion makkes cosst eeffeectiive usee off a HYPERLINK javascript:void(0); rissk pproccesss thhat hass a serriess off weell deffineed sstepps. Thee aiim iis tto ssuppportt beetteer ddeciisioon mmakiing thrrouggh aa g

49、oood unddersstanndinng oof rriskks aand theeir likkelyy immpacct.Therre aare twoo diistiinctt phhasees: HYPERLINK javascript:void(0); rissk aanallysiis aand HYPERLINK javascript:void(0); rissk mmanaagemmentt. RRiskk annalyysiss iss coonceerneed wwithh gaatheerinng iinfoormaatioon aabouut eexpoosurre

50、 tto rriskk soo thhat thee orrgannisaatioon ccan makke aapprroprriatte ddeciisioons andd maanagge rriskk appproopriiateely. HYPERLINK javascript:void(0); Manaagemmentt off riisk invvolvves havvingg prroceessees iin pplacce tto mmoniitorr riiskss, aacceess to relliabble andd upp too daate infformmati

51、ion aboout rissks, thhe rrighht bbalaancee off coontrrol in plaace to deaal wwithh thhosee riiskss, aand deccisiion makkingg prroceessees ssuppportted by a fframmewoork of HYPERLINK javascript:void(0); rissk aanallysiis aand evaaluaatioon. HYPERLINK javascript:void(0); Manaagemmentt off riisk covver

52、ss a widde rrangge oof ttopiics, inncluudinng bbusiinesss cconttinuuityy maanaggemeent, seecurrityy, HYPERLINK javascript:void(0); pproggrammme/ HYPERLINK javascript:void(0); proojecct rriskk maanaggemeent andd opperaatioonall seerviice mannageemennt. Theese toppicss neeed to be plaacedd inn thhe cc

53、onttextt off ann orrgannisaatioonall frrameeworrk ffor thee HYPERLINK javascript:void(0); maanaggemeent of rissk. Somme rriskk-reelatted toppicss, ssuchh ass seecurrityy, aare higghlyy sppeciialiisedd annd tthiss guuidaancee prroviidess onnly an oveerviiew of succh aaspeectss.1.3 Whyy maanaggemeent

54、of rissk iis iimpoortaantA ceertaain amoountt off riisk takkingg iss inneviitabble if youur oorgaanissatiion is to achhievve iits objjecttivees. Efffecttivee HYPERLINK javascript:void(0); maanaggemeent of rissk hhelpps yyou to impprovve pperfformmancce bby cconttribbutiing to:incrreassed cerrtaiinty

55、y annd ffeweer ssurpprisses bettter serrvicce ddeliiverry moree efffecctivve mmanaagemmentt off chhangge moree effficciennt uuse of ressourrcess bettter mannageemennt aat aall levvelss thhrouugh impprovved deccisiion makkingg reduucedd waastee annd ffrauud, andd beetteer vvaluue ffor monney innoovat

56、tionn manaagemmentt off coontiingeent andd maainttenaancee acctivvitiies. See HYPERLINK :8080/mor/app/content/rm_62.htm#AnnexA l AnnexA Annnex A ffor exaamplles of thee HYPERLINK javascript:void(0); beeneffitss off moore efffecttivee HYPERLINK javascript:void(0); maanaggemeent of rissk.1.4 Whoo iss

57、innvollvedd inn riisk mannageemenntIn ppraccticce, eveeryoone in an orgganiisattionn iss innvollvedd inn riisk mannageemennt tto ssomee exxtennt aand shoouldd bee awwaree off thheirr reespoonsiibillitiies in ideentiifyiing andd maanaggingg riisk. Hoowevver, thheree arre ssomee asspeccts forr whhichh

58、 reespoonsiibillityy muust be asssignned to inddiviiduaals. Wiithoout cleear ressponnsibbiliity (annd tthe autthorrityy too suuppoort thaat rrespponssibiilitty) somme rriskks wwilll bee miisseed oor ooverrloookedd.In tthe pubblicc seectoor, theere aree twwo mmajoor rrolees wwithh a cleear ressponnsi

59、bbiliity to enssuree riiskss arre mmanaagedd (ttherre wwilll bee eqquivvaleentss too thhesee rooless inn prrivaate secctorr orrgannisaatioons). TThesse rrolees aare:an AAccoounttingg Offficcer (orr eqquivvaleent senniorr maanagger), wwho is ressponnsibble forr thhe oorgaanissatiions ooverralll exxpo

60、ssuree too riisk. Tyypiccallly tthiss peersoon wwilll bee thhe CChieef EExeccutiive Offficeer (CEOO); thee seenioor mmanaagerr inn thhe oorgaanissatiion. Thhey mayy deeleggatee soome of thee acctioons butt caannoot fforggo tthe ressponnsibbiliity a seenioor mmanaagerr acctinng aas aa HYPERLINK javas