题目
Which of the following statements regarding corporate risk governance is correct?
选项
A.Management of the organization is ultimately responsible for risk oversight.
B.A risk committee is useful for enforcing the firm\u2019s risk governance principles.
C.Effective risk governance requires multiple levels of accountability and authority.
D.The point of risk governance is to minimize the amount of risk taken by the organization.
答案
B
解析
The Board of Directors is ultimately responsible for risk oversight. Effective risk governance simply requires clear accountability, authority, and methods of communication; it is not necessary to have multiple levels. The point of risk governance is to consider the methods in which risk-taking is permitted, optimized, and monitored; it is not necessarily to minimize the amount of risk taken. The real point of risk governance is to increase the value of the organization from the perspective of the shareholders and/or stakeholders.111董事会最终负责风险监督。有效的风险治理仅要求明确的问责制，权限和沟通方法；不必具有多个级别。风险治理的重点是考虑允许、优化和监督接受风险的方法；不一定要最大程度地降低风险承担。风险治理的真正意义是从股东和/或利益相关者的角度来增加组织的价值。