課程資訊
課程名稱
 企業風險管理
ENTERPRISE RISK MANAGEMENT 
開課學期
 96-2 
授課對象
 管理學院  會計學系  
授課教師
 曾智揚 
課號
 Acc5011 
課程識別碼
 722EU8010 
班次
  
學分
 3 
全/半年
 半年 
必/選修
 選修 
上課時間
 星期四6,7,8(13:20~16:20) 
上課地點
  
備註
 上課教室為:管二302本課程以英語授課。本課程以英語授課。本課程以英
總人數上限：50人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/962ERM 
課程簡介影片
 
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課程概述

This course is intended to help you better protect and enhance shareholder value through value-focused Enterprise Risk Management (ERM). You will learn to identify excessive risk exposure, develop ways to manage enterprise risk, and delineate clear roles for the board, senior executives, chief risk officers, internal auditors, and risk management staff.
Value-focused ERM creates a direct line of sight from shareholder value to risk management through an understanding of potential risk factors, decision analytic methods, and best practices.
 

課程目標
 Combining lectures, case studies, and discussions, this course covers the following topics:
•The greatest sources of value destruction over the last decade
•The importance of adopting the value protection mind-set in enterprise risk management
•How the value protection mind-set differs from a compliance mind-set
•The most appropriate methods for value protection by type of risk
•Quantifying a company's appetite for taking risks
•Risk management tools and how they are used.
 
課程要求
 
預期每週課後學習時數
  
Office Hours
  
指定閱讀
  
參考書目
 Moeller, R.R. (2007), COSO Enterprise Risk Management:
Understanding the New Integrated ERM Framework, John Wiley &
Sons, Inc.
Barton, T.L., W.G. Shenkir, and P.L. Walker (2002), Making
Enterprise Risk Management Pay Off: How Leading Companies
Implement Risk Management, Prentice Hall
Lam, J. (2003), Enterprise Risk Management: From Incentives
to Controls, John Wiley & Sons, Inc
 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
Week 1
 2/21  Importance of ERM 
Week 2
 2/28  No Class Meeting 
Week 3
 3/06  Risk Management Fundamentals 
Week 4
 3/13  The Compliance Perspective of ERM-COSO ERM 
Week 5
 3/20  Implementation of ERM 
Week 6
 3/27  Stage 1: Analyzing the Business
Stage 2: Risk Identification 
Week 7
 4/03  Stage 3: Risk Assessment
Stage 4: Risk Evaluation 
Week 8
 4/10  Stage 5: Risk Planning 
Week 9
 4/17  Stage 6: Risk Management 
Week 10
 4/24  Integrating ERM and Internal Controls 
Week 11
 5/01  Sarbanes-Oxley and ERM 
Week 12
 5/08  ERM and Corporate Governance 
Week 13
 5/15  The Role of Internal Audit in ERM 
Week 14
 5/22  Portfolio View of ERM
Group Presentations I 
Week 15
 5/29  ERM and Information Technology
Group Presentations II 
Week 16
 6/05  ERM and Balanced Scorecard (Beasely et al, 2006)
Group Presentations III 
Week 17
 6/12  ERM for Non-For-Profit Organizations
Group Presentations IV
Review for Final Exam