COSO
新企业风险管理（
ERM）框架（
2017
版）20原则Components and Principles
：要素和原则
:1.Exercises Board Risk Oversight—The board of directors provides oversight of the strategy and carries out governance responsibilities to support management in achieving strategy and business objectives.
1.董事会执行风险监督
-董事会对战略进行监督，执行治理责任，支持管理实现战略和业务目标。
2.Establishes Operating Structures—The organization establishes operating structures in the pursuit of strategy and business objectives.
2.建立运营机构
-组织在追求战略和业务目标方面建立运营机构。
3.Defines Desi ...