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 會計學研究所 |
授課教師 |
曾智揚 |
課號 |
Acc5011 |
課程識別碼 |
722EU8010 |
班次 |
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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 |
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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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核心能力關聯 |
核心能力與課程規劃關聯圖 |
課程大綱
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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.
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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.
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
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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
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評量方式 (僅供參考) |
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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 |
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