【摘要】 关注ACCA考试历年真题可以更好地掌握考试出题动向,明确知识点和考查方式。考必过小编为大家精心整理了2008年6月ACCA考试:Part I真题答案(2),希望能够帮助即将参加ACCA考试的考生们顺利达成考试目标。让我们来看看2008年6月ACCA考试:Part I真题答案(2)的详细内容吧,内容如下:
导读:无忧考网提供了“2008年6月ACCA考试:Part I真题答案“希望对后来者有所启示。 (b) Framework for assessing risk Risk is assessed by considering each identified risk in terms of two variables: – its hazard (or consequences or impact) and, – its probability of happening (or being realised or ‘crystallising’). The most material risks are those identified as having high impact/hazard and the highest probability of happening. Risks with low hazard and low probability will have low priority whilst between these two extremes are situations where judgement is required on how to manage the risk. In practice,it is difficult to measure both variables with any degree of certainty and so if is often sufficient to consider each in terms of relative crude metrics such as ‘high/medium/low’ or even ‘high/low’。 The framework can be represented as a ‘map’ of two intersecting continuums with each variable being plotted along a continuum. Tutorial note:other relevant risk assessment frameworks are valid.
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