CRMA考试大纲——四大领域的具体内容

1，Organizational governance related to risk management (25-30%)

CRMA考试大纲——第一领域：与风险管理相关的组织治理（25-30%）

A. Assess risk management processes in the context of alignment with strategic imperatives

在与战略需求一致的定位下评估风险管理流程

1.       Objectives of risk management processes

风险管理流程的目标

2.       Organization's risk culture

组织的风险文化

3.       Risk capacity, appetite, and tolerance of organization

组织的风险能力，风险偏好和风险容忍度

B. Assess the processes related to the elements of the internal environment in which organizations seek to manage risks and achieve objectives

评估组织寻求风险管理和目标实现的内部环境相关要素的流程

1.       Integrity, ethical values, and other soft controls

正直公正，道德价值观和其他软控制

2.       Role, authority, responsibility, etc., for risk management

风险管理的作用，权力，责任等

3.       Management's philosophy and operating style

管理的理念和经营风格

4.       Legal/Organizational structure

法律的/组织的结构

5.       Documentation of governance-related decision-making

治理相关的决策文档

6.       Capabilities, in terms of people and other resources (e.g., capital, time, processes, systems, and technologies)

在人力和其他资源方面的能力（例如资金，时间，流程，系统和技术）

7.       Management of third party business relationships

第三方的业务关系管理

8.       Needs and expectations of key internal stakeholders

关键内部利益相关者的需求和期望

9.       Internal policies

内部政策

C. Assess the processes related to the elements of the external environment in which organizations seek to manage risks and achieve objectives

评估组织寻求风险管理和目标实现的外部环境相关要素的流程

1.       Key external factors (drivers and trends) that may impact the objectives of the organization

可能影响组织目标的关键外部因素（推进和趋势）

2.       Needs and expectations of key external stakeholders (e.g., involved, interested, influenced)

关键外部利益相关者的需求和期望（例如涉及的，有兴趣的，受影响的）

2，Principles of risk management processes (25-30%)

CRMA考试大纲——第二领域：风险管理流程的原则（25-30%）

A. Benchmark risk management processes using authoritative guidance

使用性指导基准风险管理程序

B. Evaluate risk management processes related to:

评估与以下几方面相关的风险管理流程：

1.       Setting objectives at all levels to achieve strategic initiatives

设定各级目标，实现战略举措

2.       Identifying risks

识别风险

3.       Risk analysis and evaluation including correlation, interdependencies, and prioritization

风险分析和评估，包括关联性、相互依存性和优先顺序

4.       Risk response (e.g., avoid, transfer, mitigate, accept), including cost/benefit analysis

风险应对（例如避免，转移，缓解，接受），包括成本/效益分析

5.       Developing and implementing risk mitigation plans

制定和实施风险缓解计划

6.       Monitoring risk mitigation plans and emerging risks

监测风险缓解计划和新出现的风险

7.       Reporting risk management processes and risks, including risk mitigation plans and emerging risks

报告风险管理流程和风险，包括风险缓解计划和新出现的风险

8.       Periodic review of risk management processes to aid in continuous improvement

定期审查风险管理流程，帮助持续改进

3，Assurance role of the Internal Auditor (IA) (20-25%)

4，Consulting role of the Internal Auditor (IA) (20-25%)

CRMA考试大纲——第四领域：内部审计师 该内 容 由 中 审网 校 所属 ww w.a u dit cn.com的咨询作用（20-25%）

A. Facilitate identification and evaluation of risks

促进风险识别和风险评估

B. Coach management in responding to risks

辅助管理层应对风险

C. Coordinate risk management activities

协调风险管理活动

D. Consolidate reporting on risks

巩固风险报告

E. Maintain and develop the risk management framework

维护和制定风险管理框架

F. Advocate for the establishment of risk management

倡导风险管理的建立

G. Develop risk management strategy for board approval

制定风险管理战略，获得董事会批准