corporategovernance∶structureandprocesses(编辑修改稿)

corporategovernance∶structureandprocesses(编辑修改稿)内容摘要：

n entity’s management and board. 4. Internal control is geared to the achievement of objectives in one or more separate but overlapping categories. 12 Internal Controls Overview: COSO Components: Internal environment (‘tone from the top’) Objective setting Event identification Risk assessment Risk response Control activities Information and munication Monitoring 13 Internal Controls Infrastructure Policies amp。 Procedures Monitoring amp。 Exception Reporting Escalation of Issues Enforcement of Standards 14 III. Corporate Governance Structure 15 Board Committee Structure Committees:  Audit  Compensation  Corporate Governance and Business Ethics  Executive  Finance  Investment Chairman of the Executive Committee should preside over executive sessions of the independent directors. 16 Management Committee Structure Investment Committee Senior Management Committee Financial Controls Committee Financial Risk Management Committee Human Resources Policy Committee Operational Risk Committee Other Functional Committees Chief Executive Officer Board of Directors 17 IV. Integration of Governance and Internal Controls 18 Audit Comm。