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ApplyingCOSO’s
EnterpriseRiskManagement—IntegratedFrameworkSeptember29,2004ApplyingCOSO’s
EnterpriseRis1Today’sorganizationsareconcernedabout:RiskManagementGovernanceControlAssurance(andConsulting)Today’sorganizationsareconc2ERMDefined:“…aprocess,effectedbyanentity'sboardofdirectors,managementandotherpersonnel,appliedinstrategysettingandacrosstheenterprise,designedtoidentifypotentialeventsthatmayaffecttheentity,andmanageriskstobewithinitsriskappetite,toprovidereasonableassuranceregardingtheachievementofentityobjectives.”Source:COSOEnterpriseRiskManagement–IntegratedFramework.2004.COSO.ERMDefined:“…aprocess,effe3WhyERMIsImportantUnderlyingprinciples:
Everyentity,whetherfor-profit
ornot,existstorealizevaluefor
itsstakeholders.Valueiscreated,preserved,orerodedbymanagementdecisionsinallactivities,fromsettingstrategytooperatingtheenterpriseday-to-day.WhyERMIsImportantUnderlyin4WhyERMIsImportantERMsupportsvaluecreationbyenablingmanagementto:
Dealeffectivelywithpotentialfutureeventsthatcreateuncertainty.Respondinamannerthatreducesthelikelihoodofdownsideoutcomesandincreasestheupside.
WhyERMIsImportantERMsuppo5ThisCOSOERMframeworkdefinesessentialcomponents,suggestsacommonlanguage,andprovidescleardirectionandguidanceforenterpriseriskmanagement.EnterpriseRiskManagement—IntegratedFrameworkThisCOSOERMframeworkdefine6TheERMFrameworkEntityobjectivescanbeviewedinthecontextoffourcategories:
StrategicOperationsReportingComplianceTheERMFrameworkEntityobject7TheERMFrameworkERMconsidersactivitiesatalllevelsoftheorganization:Enterprise-levelDivisionor subsidiaryBusinessunit processesTheERMFrameworkERMconsiders8Enterpriseriskmanagement
requiresanentitytotakeaportfolioviewofrisk.
TheERMFrameworkEnterpriseriskmanagement
req9Managementconsidershow
individualrisksinterrelate.Managementdevelopsaportfolioviewfromtwoperspectives:-Businessunitlevel-EntitylevelTheERMFrameworkManagementconsidershow
indi10Theeightcomponentsoftheframeworkareinterrelated…TheERMFrameworkTheeightcomponentsTheERMFr11InternalEnvironmentEstablishesaphilosophyregardingriskmanagement.Itrecognizesthatunexpectedaswellasexpectedeventsmayoccur.Establishestheentity’sriskculture.Considersallotheraspectsofhowtheorganization’sactionsmayaffectitsriskculture.
InternalEnvironmentEstablishe12ObjectiveSettingIsappliedwhenmanagementconsidersrisksstrategyinthesettingofobjectives.Formstheriskappetiteoftheentity—ahigh-levelviewofhowmuchriskmanagementandtheboardarewillingtoaccept.Risktolerance,theacceptablelevelofvariationaroundobjectives,isalignedwithriskappetite.
ObjectiveSettingIsappliedwh13EventIdentificationDifferentiatesrisksandopportunities.Eventsthatmayhaveanegativeimpactrepresentrisks.Eventsthatmayhaveapositiveimpactrepresentnaturaloffsets(opportunities),whichmanagementchannelsbacktostrategysetting.
EventIdentificationDifferenti14EventIdentificationInvolvesidentifyingthoseincidents,occurringinternallyorexternally,thatcouldaffectstrategyandachievementofobjectives.Addresseshowinternalandexternalfactorscombineandinteracttoinfluencetheriskprofile.
EventIdentificationInvolvesi15RiskAssessmentAllowsanentitytounderstandtheextenttowhichpotentialeventsmightimpactobjectives.Assessesrisksfromtwoperspectives: -Likelihood -Impact
Isusedtoassessrisksandisnormallyalsousedtomeasuretherelatedobjectives.RiskAssessmentAllowsanentit16RiskAssessmentEmploysacombinationofbothqualitativeandquantitativeriskassessmentmethodologies.Relatestimehorizonstoobjectivehorizons.Assessesriskonbothaninherentandaresidualbasis.
RiskAssessmentEmploysacombi17RiskResponseIdentifiesandevaluatespossibleresponsestorisk.Evaluatesoptionsinrelationtoentity’sriskappetite,costvs.benefitofpotentialriskresponses,anddegreetowhicharesponsewillreduceimpactand/orlikelihood.Selectsandexecutesresponsebasedonevaluationoftheportfolioofrisksandresponses.RiskResponseIdentifiesandev18ControlActivitiesPoliciesandproceduresthathelpensurethattheriskresponses,aswellasotherentitydirectives,arecarriedout.Occurthroughouttheorganization,atalllevelsandinallfunctions.Includeapplicationandgeneralinformationtechnologycontrols.ControlActivitiesPoliciesand19Managementidentifies,captures,andcommunicatespertinentinformationinaformandtimeframethatenablespeopletocarryouttheirresponsibilities.
Communicationoccursinabroadersense,flowingdown,across,andup
theorganization.
Information&CommunicationManagementidentifies,capture20MonitoringEffectivenessoftheotherERMcomponentsismonitoredthrough:
Ongoingmonitoringactivities.
Separateevaluations.
Acombinationofthetwo.MonitoringEffectivenessofthe21InternalControlAstrongsystemofinternalcontrolisessentialtoeffectiveenterpriseriskmanagement.
InternalControlAstrongsyste22Expandsandelaboratesonelements
ofinternalcontrolassetoutinCOSO’s
“controlframework.”
Includesobjectivesettingasaseparatecomponent.Objectivesarea“prerequisite”forinternalcontrol.Expandsthecontrolframework’s“FinancialReporting”and“RiskAssessment.”RelationshiptoInternalControl—IntegratedFrameworkExpandsandelaboratesonelem23ERMRoles&ResponsibilitiesManagement
Theboardofdirectors
Riskofficers
InternalauditorsERMRoles&ResponsibilitiesMa24InternalAuditorsPlayanimportantroleinmonitoringERM,butdoNOThaveprimaryresponsibilityforitsimplementation
ormaintenance.
Assistmanagementandtheboardorauditcommitteeintheprocessby: -Monitoring -Evaluating -Examining -Reporting-Recommendingimprovements
InternalAuditorsPlayanimpor25Visittheguidancesectionof
TheIIA’sWebsiteforTheIIA’s
positionpaper,“RoleofInternalAuditing’sinEnterpriseRiskManagement.”InternalAuditorsVisittheguidancesectionof262010.A1–Theinternalauditactivity’splanofengagementsshouldbebasedonariskassessment,undertakenatleastannually.
2120.A1–Basedontheresultsoftheriskassessment,theinternalauditactivityshouldevaluatetheadequacyandeffectivenessofcontrolsencompassingtheorganization’sgovernance,operations,andinformationsystems.2210.A1–Whenplanningtheengagement,theinternalauditorshouldidentifyandassessrisksrelevanttotheactivityunderreview.Theengagementobjectivesshouldreflecttheresultsoftheriskassessment.Standards2010.A1–Theinternalaudita27OrganizationaldesignofbusinessEstablishinganERMorganizationPerformingriskassessmentsDeterminingoverallriskappetiteIdentifyingriskresponsesCommunicationofriskresultsMonitoringOversight&periodicreview
bymanagementKeyImplementationFactorsOrganizationaldesignofbusin28OrganizationalDesignStrategiesofthebusinessKeybusinessobjectivesRelatedobjectivesthatcascade
downtheorganizationfromkeybusinessobjectivesAssignmentofresponsibilitiestoorganizationalelementsandleaders(linkage)OrganizationalDesignStrategie29Example:LinkageMission–Toprovidehigh-qualityaccessibleandaffordablecommunity-basedhealthcare
StrategicObjective–Tobethefirst
orsecondlargest,full-servicehealth
careproviderinmid-sizemetropolitanmarkets
RelatedObjective–Toinitiate
dialoguewithleadershipof10topunder-performinghospitalsandnegotiateagreementswithtwothisyearExample:LinkageMission–Top30EstablishERMDetermineariskphilosophy
Surveyriskculture
Considerorganizationalintegrity
andethicalvaluesDeciderolesandresponsibilitiesEstablishERMDeterminearisk31Example:ERMOrganizationERM
DirectorVicePresidentand
ChiefRiskOfficerCorporateCredit
RiskManagerInsurance
RiskManagerERM
ManagerERM
ManagerStaffStaffStaffFES
Commodity
RiskMg.DirectorExample:ERMOrganizationERM
32Riskassessmentistheidentificationandanalysisofriskstotheachievementofbusinessobjectives.Itformsabasisfordetermininghowrisksshouldbemanaged.AssessRiskRiskassessmentistheidentif33EnvironmentalRisksCapitalAvailabilityRegulatory,Political,andLegalFinancialMarketsandShareholderRelationsProcessRisksOperationsRiskEmpowermentRiskInformationProcessing/TechnologyRiskIntegrityRiskFinancialRiskInformationforDecisionMakingOperationalRiskFinancialRiskStrategicRiskExample:RiskModelEnvironmentalRisksExample:Ri34Source:BusinessRiskAssessment.1998–TheInstituteofInternalAuditorsControlItShareorTransferItDiversifyorAvoidItRiskManagementProcessLevelActivityLevelEntityLevelRiskMonitoring
IdentificationMeasurementPrioritizationRiskAssessmentRiskAnalysis
Source:BusinessRiskAssessm35DETERMINERISKAPPETITERiskappetiteistheamountofrisk—onabroadlevel—anentityiswillingtoacceptinpursuitofvalue.Usequantitativeorqualitativeterms(e.g.earningsatriskvs.reputationrisk),andconsiderrisktolerance(rangeofacceptablevariation).DETERMINERISKAPPETITERiskap36Keyquestions:Whatriskswilltheorganizationnotaccept?
(e.g.environmentalorqualitycompromises)
Whatriskswilltheorganizationtakeonnewinitiatives?
(e.g.newproductlines)
Whatriskswilltheorganizationacceptforcompetingobjectives?
(e.g.grossprofitvs.marketshare?)DETERMINERISKAPPETITEKeyquestions:DETERMINERISKA37Quantificationofriskexposure
Optionsavailable: -Accept=monitor -Avoid=eliminate(getoutofsituation) -Reduce=institutecontrols -Share=partnerwithsomeone
(e.g.insurance)
Residualrisk(unmitigatedrisk–e.g.shrinkage)IDENTIFYRISKRESPONSESQuantificationofriskexposur38Impactvs.ProbabilityControlShareMitigate&ControlAcceptHighRiskMediumRiskMediumRiskLowRiskLowHighHighIMPACTPROBABILITYImpactvs.ProbabilityControlS39LowHighHighIMPACTPROBABILITYHighRiskMediumRiskMediumRiskLowRiskExample:CallCenterRiskAssessmentLossofphonesLossofcomputersCreditriskCustomerhasalongwaitCustomercan’tgetthroughCustomercan’tgetanswersEntryerrorsEquipmentobsolescenceRepeatcallsforsameproblemFraudLosttransactionsEmployeemoraleLowHighHighIPROBABILITYHighRi40Control
Risk
Control
Objective
ActivityCompleteness
Material Accrualof
transaction openliabilities
notrecorded Invoicesaccrued
afterclosing Issue:InvoicesgotofieldandAPisnotawareofliability.Example:AccountsPayableProcessControl Risk Control
Objecti41Dashboardofrisksandrelatedresponses
(visualstatusofwherekeyrisksstandrelativetorisktolerances)
Flowchartsofprocesseswithkeycontrolsnoted
Narrativesofbusinessobjectiveslinkedtooperationalrisksandresponses
Listofkeyriskstobemonitoredorused
ManagementunderstandingofkeybusinessriskresponsibilityandcommunicationofassignmentsCommunicateResultsDashboardofrisksandrelated42MonitorCollectanddisplayinformation
Performanalysis
-Risksarebeingproperlyaddressed -ControlsareworkingtomitigaterisksMonitorCollectanddisplayinf43Accountabilityforrisks
Ownership
Updates -Changesinbusinessobjectives -Changesinsystems -ChangesinprocessesManagementOversight&PeriodicReview
Accountabilityforrisks
Manag44Internalauditorscanaddvalueby:Reviewingcriticalcontrolsystemsandriskmanagementprocesses.Performinganeffectivenessreviewofmanagement'sriskassessmentsandtheinternalcontrols.Providingadviceinthedesignandimprovementofcontrolsystemsandriskmitigationstrategies.Internalauditorscanaddvalu45Implementingarisk-basedapproachtoplanningandexecutingtheinternalauditprocess.Ensuringthatinternalauditing’sresourcesaredirectedatthoseareasmostimportanttotheorganization.Challengingthebasisofmanagement’sriskassessmentsandevaluatingtheadequacyandeffectivenessofrisktreatmentstrategies.
Internalauditorscanaddvalueby:Implementingarisk-basedappr46FacilitatingERMworkshops.Definingrisktoleranceswherenonehavebeenidentified,basedoninternalauditing'sexperience,judgment,andconsultationwithmanagement.Internalauditorscanaddvalueby:FacilitatingERMworkshops.Int47FormoreinformationOnCOSO’sEnterpriseRiskManagement—IntegratedFramework,visitorFormoreinformationOnCOSO’s48ThispresentationwasproducedbyApplyingCOSO’s
EnterpriseRiskManagement—IntegratedFrameworkThispresentationApplyingCOS49ApplyingCOSO’s
EnterpriseRiskManagement—IntegratedFrameworkSeptember29,2004ApplyingCOSO’s
EnterpriseRis50Today’sorganizationsareconcernedabout:RiskManagementGovernanceControlAssurance(andConsulting)Today’sorganizationsareconc51ERMDefined:“…aprocess,effectedbyanentity'sboardofdirectors,managementandotherpersonnel,appliedinstrategysettingandacrosstheenterprise,designedtoidentifypotentialeventsthatmayaffecttheentity,andmanageriskstobewithinitsriskappetite,toprovidereasonableassuranceregardingtheachievementofentityobjectives.”Source:COSOEnterpriseRiskManagement–IntegratedFramework.2004.COSO.ERMDefined:“…aprocess,effe52WhyERMIsImportantUnderlyingprinciples:
Everyentity,whetherfor-profit
ornot,existstorealizevaluefor
itsstakeholders.Valueiscreated,preserved,orerodedbymanagementdecisionsinallactivities,fromsettingstrategytooperatingtheenterpriseday-to-day.WhyERMIsImportantUnderlyin53WhyERMIsImportantERMsupportsvaluecreationbyenablingmanagementto:
Dealeffectivelywithpotentialfutureeventsthatcreateuncertainty.Respondinamannerthatreducesthelikelihoodofdownsideoutcomesandincreasestheupside.
WhyERMIsImportantERMsuppo54ThisCOSOERMframeworkdefinesessentialcomponents,suggestsacommonlanguage,andprovidescleardirectionandguidanceforenterpriseriskmanagement.EnterpriseRiskManagement—IntegratedFrameworkThisCOSOERMframeworkdefine55TheERMFrameworkEntityobjectivescanbeviewedinthecontextoffourcategories:
StrategicOperationsReportingComplianceTheERMFrameworkEntityobject56TheERMFrameworkERMconsidersactivitiesatalllevelsoftheorganization:Enterprise-levelDivisionor subsidiaryBusinessunit processesTheERMFrameworkERMconsiders57Enterpriseriskmanagement
requiresanentitytotakeaportfolioviewofrisk.
TheERMFrameworkEnterpriseriskmanagement
req58Managementconsidershow
individualrisksinterrelate.Managementdevelopsaportfolioviewfromtwoperspectives:-Businessunitlevel-EntitylevelTheERMFrameworkManagementconsidershow
indi59Theeightcomponentsoftheframeworkareinterrelated…TheERMFrameworkTheeightcomponentsTheERMFr60InternalEnvironmentEstablishesaphilosophyregardingriskmanagement.Itrecognizesthatunexpectedaswellasexpectedeventsmayoccur.Establishestheentity’sriskculture.Considersallotheraspectsofhowtheorganization’sactionsmayaffectitsriskculture.
InternalEnvironmentEstablishe61ObjectiveSettingIsappliedwhenmanagementconsidersrisksstrategyinthesettingofobjectives.Formstheriskappetiteoftheentity—ahigh-levelviewofhowmuchriskmanagementandtheboardarewillingtoaccept.Risktolerance,theacceptablelevelofvariationaroundobjectives,isalignedwithriskappetite.
ObjectiveSettingIsappliedwh62EventIdentificationDifferentiatesrisksandopportunities.Eventsthatmayhaveanegativeimpactrepresentrisks.Eventsthatmayhaveapositiveimpactrepresentnaturaloffsets(opportunities),whichmanagementchannelsbacktostrategysetting.
EventIdentificationDifferenti63EventIdentificationInvolvesidentifyingthoseincidents,occurringinternallyorexternally,thatcouldaffectstrategyandachievementofobjectives.Addresseshowinternalandexternalfactorscombineandinteracttoinfluencetheriskprofile.
EventIdentificationInvolvesi64RiskAssessmentAllowsanentitytounderstandtheextenttowhichpotentialeventsmightimpactobjectives.Assessesrisksfromtwoperspectives: -Likelihood -Impact
Isusedtoassessrisksandisnormallyalsousedtomeasuretherelatedobjectives.RiskAssessmentAllowsanentit65RiskAssessmentEmploysacombinationofbothqualitativeandquantitativeriskassessmentmethodologies.Relatestimehorizonstoobjectivehorizons.Assessesriskonbothaninherentandaresidualbasis.
RiskAssessmentEmploysacombi66RiskResponseIdentifiesandevaluatespossibleresponsestorisk.Evaluatesoptionsinrelationtoentity’sriskappetite,costvs.benefitofpotentialriskresponses,anddegreetowhicharesponsewillreduceimpactand/orlikelihood.Selectsandexecutesresponsebasedonevaluationoftheportfolioofrisksandresponses.RiskResponseIdentifiesandev67ControlActivitiesPoliciesandproceduresthathelpensurethattheriskresponses,aswellasotherentitydirectives,arecarriedout.Occurthroughouttheorganization,atalllevelsandinallfunctions.Includeapplicationandgeneralinformationtechnologycontrols.ControlActivitiesPoliciesand68Managementidentifies,captures,andcommunicatespertinentinformationinaformandtimeframethatenablespeopletocarryouttheirresponsibilities.
Communicationoccursinabroadersense,flowingdown,across,andup
theorganization.
Information&CommunicationManagementidentifies,capture69MonitoringEffectivenessoftheotherERMcomponentsismonitoredthrough:
Ongoingmonitoringactivities.
Separateevaluations.
Acombinationofthetwo.MonitoringEffectivenessofthe70InternalControlAstrongsystemofinternalcontrolisessentialtoeffectiveenterpriseriskmanagement.
InternalControlAstrongsyste71Expandsandelaboratesonelements
ofinternalcontrolassetoutinCOSO’s
“controlframework.”
Includesobjectivesettingasaseparatecomponent.Objectivesarea“prerequisite”forinternalcontrol.Expandsthecontrolframework’s“FinancialReporting”and“RiskAssessment.”RelationshiptoInternalControl—IntegratedFrameworkExpandsandelaboratesonelem72ERMRoles&ResponsibilitiesManagement
Theboardofdirectors
Riskofficers
InternalauditorsERMRoles&ResponsibilitiesMa73InternalAuditorsPlayanimportantroleinmonitoringERM,butdoNOThaveprimaryresponsibilityforitsimplementation
ormaintenance.
Assistmanagementandtheboardorauditcommitteeintheprocessby: -Monitoring -Evaluating -Examining -Reporting-Recommendingimprovements
InternalAuditorsPlayanimpor74Visittheguidancesectionof
TheIIA’sWebsiteforTheIIA’s
positionpaper,“RoleofInternalAuditing’sinEnterpriseRiskManagement.”InternalAuditorsVisittheguidancesectionof752010.A1–Theinternalauditactivity’splanofengagementsshouldbebasedonariskassessment,undertakenatleastannually.
2120.A1–Basedontheresultsoftheriskassessment,theinternalauditactivityshouldevaluatetheadequacyandeffectivenessofcontrolsencompassingtheorganization’sgovernance,operations,andinformationsystems.2210.A1–Whenplanningtheengagement,theinternalauditorshouldidentifyandassessrisksrelevanttotheactivityunderreview.Theengagementobjectivesshouldreflecttheresultsoftheriskassessment.Standards2010.A1–Theinternalaudita76OrganizationaldesignofbusinessEstablishinganERMorganizationPerformingriskassessmentsDeterminingoverallriskappetiteIdentifyingriskresponsesCommunicationofriskresultsMonitoringOversight&periodicreview
bymanagementKeyImplementationFactorsOrganizationaldesignofbusin77OrganizationalDesignStrategiesofthebusinessKeybusinessobjectivesRelatedobjectivesthatcascade
downtheorganizationfromkeybusinessobjectivesAssignmentofresponsibilitiestoorganizationalelementsandleaders(linkage)OrganizationalDesignStrategie78Example:LinkageMission–Toprovidehigh-qualityaccessibleandaffordablecommunity-basedhealthcare
StrategicObjective–Tobethefirst
orsecondlargest,full-servicehealth
careproviderinmid-sizemetropolitanmarkets
RelatedObjective–Toinitiate
dialoguewithleadershipof10topunder-performinghospitalsandnegotiateagreementswithtwothisyearExample:LinkageMission–Top79EstablishERMDetermineariskphilosophy
Surveyriskculture
Considerorganizationalintegrity
andethicalvaluesDeciderolesandresponsibilitiesEstablishERMDeterminearisk80Example:ERMOrganizationERM
DirectorVicePresidentand
ChiefRiskOfficerCorporateCredit
RiskManagerInsurance
RiskManagerERM
ManagerERM
ManagerStaffStaffStaffFES
Commodity
RiskMg.DirectorExample:ERMOrganizationERM
81Riskassessmentistheidentificationandanalysisofriskstotheachievementofbusinessobjectives.Itformsabasisfordetermininghowrisksshouldbemanaged.AssessRiskRiskassessmentistheidentif82EnvironmentalRisksCapitalAvailabilityRegulatory,Political,andLegalFinancialMarketsandShareholderRelationsProcessRisksOperationsRiskEmpowermentRiskInformationProcessing/TechnologyRiskIntegrityRiskFinancialRiskInformationforDecisionMakingOperationalRiskFinancialRiskStrategicRiskExample:RiskModelEnvironmentalRisksExample:Ri83Source:BusinessRiskAssessment.1998–TheInstituteofInternalAuditorsControlItShareorTransferItDiversifyorAvoidItRiskManagementProcessLevelActivityLevelEntityLevelRiskMonitoring
IdentificationMeasurementPrioritizationRiskAssessmentRiskAnalysis
Source:BusinessRiskAssessm84DETERMINERISKAPPETITERiskappetiteistheamountofrisk—onabroadlevel—anentityiswillingtoacceptinpursuitofvalue.Usequantitativeorqualitativeterms(e.g.earningsatriskvs.reputationrisk),andconsiderrisktolerance(rangeofacceptablevariation).DETERMINERISKAPPETITERiskap85Keyquestions:Whatriskswilltheorganizationnotaccept?
(e.g.environmentalorqualitycompromises)
Whatriskswilltheorganizationtakeonnewinitiatives?
(e.g.newproductlines)
Whatriskswilltheorganizationacceptforcompetingobjectives?
(e.g.grossprofitvs.marketshare?)DETERMINERISKAPPETITEKeyquestions:DETERMINERISKA86Quantificationofriskexposure
Optionsavailable: -Accept=monitor -Avoid=eliminate(getoutofsituation) -Reduce=institutecontrols -Share=partnerwithsomeone
(e.g.insurance)
Residualrisk(unmitigatedrisk–e.g.shrinkage)IDENTIFYRISKRESPONSESQuantificationofriskexposur87Impactvs.ProbabilityControlShareMitigate&ControlAcceptHighRiskMediumRiskMediumRiskLowRiskLowHighHighIMPACTPROBABILITYImpactvs.ProbabilityControlS88LowHighHighIMPACTPROBABILITYHighRiskMediumRiskMediumRisk
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