Если жизнь вас чем-то огорошит,
Горькою разлукой или злом,-
Вспомните о чем-нибудь хорошем,
Что осталось некогда в былом.
Вспомните ночную нежность моря,
Утреннюю музыку лесов…
И тогда утихнет ваше горе,
Отойдет на несколько часов.
Полегчает вам от встречи с прошлым.
Вы себе признаетесь тогда:
Боже мой, как счастливо я прожил
Некие мгновенья и года.
Я воспоминанием спасаюсь,
Ухожу в любимый день иль год.
Силами в минувшем запасаюсь
Против всех сегодняшних невзгод.
Бывают дни, когда теряешь вещи,
И каша пригорает на плите.
Какой-то рок, какой-то час зловещий,
И мысли и дела совсем не те.
Тогда, наверно, нечего стараться,
чтобы судьбу свою переломить.
Тихонечко в природе затеряться.. .
И надо попытаться просто жить.
Вот облака - они, как письма к Богу.
Нет, не просить, а лишь благодарить.
За всё, за всё - за дальнюю дорогу
И за возможность видеть и любить.
Мотив какой-то простенький споётся,
Старайся не забыть его сберечь.
И всё в природе как-то утрясётся.
И вдруг найдёшь потерянную вещь.
бывают дни, когда опустишь руки,
и бешено душа стучит в виски.
ты маешься - не то, чтобы от скуки,
скорее - от пронзительной тоски.
и час за часом, миг за мигом
стремительно сползает крыша,
и сердце вдруг зайдётся криком,
и этот крик никто не слышит...
а только наступает ночь,
как понимаешь вдруг тревожно -
заснуть сегодня невозможно,
и некому тебе помочь.
ты в спешке зажигаешь свечи -
душа не хочет темноты,
но темнота так бесконечна,
когда один остался ты...
Пока мы живы, можно всё исправить,
Всё осознать, раскаяться, простить.
Врагам не мстить, любимым не лукавить,
Друзей, что оттолкнули, возвратить.
Пока мы живы, можно оглянуться,
Увидеть путь, с которого сошли.
От страшных снов очнувшись, оттолкнуться
От пропасти, к которой подошли.
Пока мы живы… Многие ль сумели
Остановить любимых, что ушли?
Мы их простить при жизни не успели,
И попросить прощенья не смогли...
Когда они уходят в тишину,
Туда, откуда точно нет возврата,
Порой хватает нескольких минут
Понять - о, Боже, как мы виноваты!
И фото - чёрно-белое кино.
Усталые глаза - знакомым взглядом.
Они уже простили нас давно
За то, что слишком редко были рядом,
За не звонки, не встречи, не тепло.
Не лица перед нами, просто тени...
А сколько было сказано "не то",
И не о том, и фразами не теми.
Тугая боль, - вины последний штрих, -
Скребёт, изводит холодом по коже.
За всё, что мы не сделали для них,
Они прощают. Мы себя - не можем
Эдуард Асадов
Спасибо всем, кто нам мешает,
Кто нам намерено вредит,
Кто наши планы разрушает,
И нас обидеть норовит!
О, если б только эти люди
Могли понять какую роль
Они играют в наших судьбах,
Нам причиняя эту боль!
Душа, не знавшая потери,
Душа, не знавшая обид,
Чем счастье в жизни будет мерить?
Прощенья радость с чем сравнит?
Ну, как мудреть и развиваться
Без этих добрых злых людей?
Из ими созданных препятствий
Возникнут тысячи идей,
Наполненных добром и светом!
И повторю я им сто раз:
«СПАСИБО ВАМ за всё за ЭТО,
Ну, что б мы делали без ВАС???»
Дай Бог нам всем душой не обмелеть,
Пусть нас обходят скорби и печали.
Дай Бог нам никогда не сожалеть
О том, что мы кому-то доверяли.
Не приведи, Господь, терять друзей
И в близких людях разочароваться.
Побольше б добрых нам встречать людей,
Со злыми ж лучше не пересекаться.
Дай Бог сильней нам и мудрее быть,
Душевной красоты и вдохновенья,
Детей в любви, в согласии растить,
Здоровья богатырского, везенья.
Чего ещё могу я пожелать?
Всё это обрести и не терять)
Любите тех,кто просто рядом,
Кто не посмеет изменить,
Кто согревает теплым взглядом,
Кто просто помогает жить.
Важнее в жизни ведь не вид-
Обманчив часто он бывает
Не то красиво,что блестит,-
Красиво то,что согревает!
Это цитата сообщения Solnyshko881 Оригинальное сообщение
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By Sabine Vollmer
October 21, 2015
Companies have made progress in keeping enterprise risk management top of mind, but most have yet to take all the steps necessary to identify and pursue risks that drive performance, according to EY’s 2015 global governance, risk, and compliance survey.
Of the nearly 2,000 board audit committee members, senior executives, and assurance and compliance executives who participated in the survey, 97% said their companies have made progress in linking risk management and business objectives, but only 16% considered them closely linked.
Respondents recognise the need to better identify and evaluate emerging risks and to adapt their company’s business strategy accordingly. Eighty-five per cent said opportunities exist to further improve the linkage between risk and business performance. But 77% limited their ability to adjust their business strategy to the changing risk landscape, because they evaluated their company’s risk profile annually instead of continuously.
“Companies get all tied up in identifying the risks, assigning ownership, and getting mitigation and action plans, and they forget about the education and keeping it top of mind with the people doing the work today,” said Lynn Fountain, CPA (inactive), CGMA, a consultant and former chief audit executive who is working as a contractor at Kansas City, Missouri-based accounting firm Mayer Hoffman McCann.
Companies must find ways to embed strategic thinking so that all process owners in the company understand how and when they can take advantage of risk, Fountain said. “It has to be spread throughout the organisation.”
Also, companies should be aware of other limitations, she said. For example, territorial struggles may erupt as to who should manage a risk, which would make execution of the best plans difficult.
To better take advantage of risks worth taking, to prevent counterproductive risks, and to be prepared for external risks that are outside of the company’s control, EY recommends these six steps:
- Identify and assess risks that impact business strategy. To identify new and emerging risks, companies need to routinely evaluate their business strategies and determine the level of risk they can handle to generate value. Each identified risk should then be assessed in strategic and business planning discussions and its likelihood, potential impact, or time to realisation determined.
- Design a risk response to reduce the downside and take advantage of the upside potential. Once key risks are classified as strategic, preventable, or external, they can be aligned with the company’s risk appetite to figure out what amount of risk is acceptable. A cost-effective and efficient risk response plan helps balance the mitigation of risk with the expected benefits of the strategic programme.
- Align the functions to execute the organisation’s risk response strategy. Identify the three lines of defence to define clear ownership and accountability for risk activities. This enables a company to validate risk coverage and foster a culture in which all parties understand their role in executing the company’s risk strategy. In a sound risk culture, the tone from the middle tier of management is aligned with tone from the top tier. Governance and business models support the delivery of desired risk behaviours and enable strong accountability and effective challenge. The risk-management framework is embedded in the way the business manages risk. And employee incentives support the delivery of desired risk-management behaviours.
- Develop risk processes to facilitate better co-ordination, communication, and reporting. Risk-management policies and processes are integral to influencing behaviours, co-ordinating activities, establishing communication protocols, and facilitating risk reporting.
- Design solutions that prevent, balance, or limit risk. Design risk and control frameworks that seek to eliminate preventable risks from arising and that can be monitored and tested to deter or detect preventable risks if they arise. Companies balance and manage strategic risks through solutions such as risk modelling and analytics, which enables them to monitor the risk exposure in real time and adjust the business strategy accordingly. Stress-testing, scenario planning, and war-gaming enable companies to assess the impact of outside forces on their business strategy,
US Bancorp tasked internal auditors with evaluating the design and strength of the company’s enterprise risk management approach.
By Sabine Vollmer
December 1, 2015
Assessing an enterprise risk management (ERM) programme can prove challenging, Mark Sparano, CPA, CGMA, chief audit executive at US Bancorp, has learned. But he also has developed ways to deal with the challenges.
US Bancorp, the Minnesota-based parent company of the fifth-largest commercial bank in the United States, formalised and updated an ERM framework in 2012 and has implemented and refined it ever since. This ERM framework serves as a guideline to perform ERM internal audits, and US Bancorp’s approach shows how companies can keep risk management relevant as risks emerge over the years.
ERM audits assess how well a business’s enterprise risk management works and include what the board of directors and senior management are doing. “Auditing has evolved well beyond control testing alone,” Sparano said. “Today, the third line of defence must be equipped and prepared to critically evaluate and report on the company’s ERM approach, which includes the role of the board and executive management.”
US Bancorp, which employs about 67,000 people — including at least 250 internal auditors — and has business lines in the Americas and Europe, developed its customised ERM audit framework by consulting established risk-management principles and key regulatory guidance.
Large financial institutions have dealt with increased regulations since the 2008 financial crisis sparked a global economic tailspin with lasting effects. Increased scrutiny — brought about by the US Dodd-Frank Wall Street Reform and Consumer Protection Act and the US Foreign Account Tax Compliance Act, as well as reforms developed by the European Commission and the Basel Committee on Banking Supervision in the past seven years — has caused many banks to bolster enterprise risk management.
The US Office of the Comptroller of the Currency and the Federal Reserve Board as well as the Basel committee were among the regulatory contributors to US Bancorp’s ERM audit framework. Key risk-management principles came from the Institute of Internal Auditors, the Committee of Sponsoring Organizations of the Treadway Commission, and public accounting firms.
LESSONS LEARNED
Communicating frequently and across functions has been critical in developing, implementing, and refining the ERM audit framework at US Bancorp, but the internal audit team also had to learn other lessons to ensure collaboration across functions would be successful, according to Sparano. Among them:
1. Explain internal audit’s role
Talk to external and internal stakeholders, including senior management, board members, regulators, and independent public accountants, and tell them what you’re trying to do before you start auditing your company’s ERM efforts. Explaining internal audit’s role in enterprise risk management can clear up misconceptions and misunderstandings among key stakeholders and establish why an ERM audit is good for the business.
At US Bancorp, internal audit visualised the team’s role with a picture of a soccer pitch that shows players in red uniforms attacking from one half. In the picture, each player has a ball representing a risk, such as reputational risk, credit risk, and interest rates. The offence faces three lines of white-shirted defensive players on the other half of the pitch. The bank’s business managers are tackling the risks in the first line of defence. The chief executive, the board’s risk committee, and the chief risk officer and his team are setting policy, doing oversight, and monitoring key risk and key profit indicators in the second line of defence. In the third line of defence, internal audit is the goalkeeper, catching risks not appropriately defended by the first and second lines — whether as designed or as operating.
The result of an ERM audit is an opinion that lets the board of directors know whether the company’s risk-management approach is well-designed and functioning as intended, with recommendations as necessary to address areas needing improvement. The opinion matters because it affects what senior management and the board do. “So you’ve really got to do a lot of communicating upfront,” Sparano said.
2. Consider your company’s governing structures in designing audit processes
A company’s governing structure influences internal
By Sabine Vollmer
Executives are aware that the risks businesses face have increased and become more complex in the past five years, but most companies aren’t fully equipped to manage the rapid changes, according to research released by the Enterprise Risk Management Initiative at North Carolina State University’s Poole College of Management and the Association of International Certified Professional Accountants.
About 60% of the 586 CFOs, finance professionals, and other executives who participated in the global surveysaid that enterprise risks have become more numerous and more interconnected. Many respondents reported actual events, or operational surprises, in the past five years – 71% in Africa and the Middle East; 53% in Europe and the UK; 46% in Asia, Australia, and New Zealand; and 32% in the US. But less than one in three said their companies have robust enterprise risk oversight.
Companies in Asia, Australia, and New Zealand appeared the most prepared, the survey suggests. Thirty per cent of respondents in the region said they have complete ERM processes in place, and 23% described risk management oversight as mature.
“This region has historically been a leader in risk management best practices, suggesting a business culture there that is in tune with the benefits of improved risk management thinking,” said Mark S. Beasley, CPA, a professor of enterprise risk management, the ERM Initiative’s director, and a co-author of the study.
Enterprise risk oversight was least robust in Europe and the UK, where 21% of respondents said they had complete ERM processes in place or described risk management oversight as mature. In the US and in Africa and the Middle East, about one-quarter of the respondents reported they are fully prepared.
Businesses’ risk management efforts have improved in the past decade. Seven years ago, 16% of US respondents and 39% of respondents from outside the US called their ERM oversight robust. Still, considering the rising potential for harm as well as business opportunities, most companies could benefit from strengthening their ERM approach, Beasley and co-author Bruce C. Branson said.
“Implementation of an ERM process can provide a framework for an enhanced understanding of the risk environment the entity is facing and hopefully an opportunity to identify emerging risks before they have the potential to significantly impact the entity,” said Branson, a professor of accounting and the associate director of the ERM Initiative.
The survey identified three main barriers to improving companies’ ERM approach:
- About half of the respondents believe they do not have sufficient resources to ensure their ERM processes work well, especially those in Europe and the UK (52%) and in Africa and the Middle East (53%).
- Other, competing business priorities restrict improvement of ERM processes, particularly in the US (46%) and Europe and the UK (45%).
- ERM processes are perceived as unneeded bureaucracy and lacking in value, especially in the Africa