有关萨班斯法案的英文文献翻译，用工具的就别来了，谢谢

Question

Articulate a shared vision and overall goals and objectives

Implementing an EWRM solution starts with a shared vision. A group of senior executives should be empowered to articulate the role of risk management in the

organization and define relevant goals and objectives for the enterprise as a whole and for its business units. This articulation is based on their understanding of the key business units, processes and risks. The business risk management vision, goals and objectives provide a ==big picture view’’ of how to organize the firm’s risk management. To illustrate, one company adopted the following risk management vision and mission:

• Vision: Contribute to the creation, optimization and protection of enterprise value by managing our business risks as we create value in the marketplace.

• Mission: Create a comprehensive approach to anticipate, identify, prioritize, manage and monitor the portfolio of business risks impacting on our organization. Put in place the policies, common processes, competencies, accountabilities, reporting and enabling technology to execute that approach successfully.

Once the vision is articulated, management must define overall goals and objectives for managing risk. For example, some common risk management objectives include, among others, developing a common understanding of risk across functions and business units, achieving a better understanding of risk for competitive advantage, building safeguards against earnings- related surprises, and allocating capital more efficiently.

Answer 1

Articulate a shared vision and overall goals and objectives
清晰阐述一个共同愿景以及整体的目的和目标

Implementing a EWRM solution starts with a shared vision. A group of senior executives should be empowered to articulate the role of risk management in the organization and define relevant goals and objectives for the enterprise as a whole and for its business units. This articulation is based on their understanding of the key business units, processes and risks. The business risk management vision, goals and objectives provide a “big picture view’’ of how to organize the firm’s risk management. To illustrate, one company adopted the following risk management vision and mission:
执行全面风险管理（EWRM）解决方案是以一个共同愿景作为开始。应该授权一群高级管理员清楚阐述在风险管理中组织应扮演的角色，并为整体企业及其经营单位确定相关的目的与目标。这种表达是根据他们对主要经营单位、其运营及风险的彻底了解为基础；商业风险管理的愿景、目的与目标在如何组织公司风险管理的课题上提供了一个“纵观全局的意见”。
做个举例说明，一家公司采取下列的风险管理愿景与使命：

• Vision: Contribute to the creation, optimization and protection of enterprise value by managing our business risks as we create value in the marketplace.
愿景：我们为企业在市场创造价值的同时，执行业务风险管理作为促成对企业的创作、优化及保护。

• Mission: Create a comprehensive approach to anticipate, identify, prioritize, manage and monitor the portfolio of business risks impacting on our organization. Put in place the policies, common processes, competencies, accountabilities, reporting and enabling technology to execute that approach successfully.
使命：创建一个综合方案，以应付影响我们组织的业务风险组合的预计、识别、优先处理、管理及监督。实施政策、通用过程、能力资格、问责制、汇报及促成技术以便成功执行该方案。

Once the vision is articulated, management must define overall goals and objectives for managing risk. For example, some common risk management objectives include, among others, developing a common understanding of risk across functions and business units, achieving a better understanding of risk for competitive advantage, building safeguards against earnings- related surprises, and allocating capital more efficiently.
一旦愿景已清楚表达，管理层必须确定管理风险的整体目的与目标。例如，一些常见的风险管理目标其中包括，将功能与业务单位中的风险形成共识，对竞争优势的风险有更好的了解，建立安全保障以应对与盈利相关的意外情况，并更有效地执行资本分配。

Answer 2

阐明一个共同的目标和总体目标和目标

实施一EWRM解决方案启动一个共同的目标。集团的高级行政人员，应在授权阐明的风险管理中的作用

组织并确定了有关目标和为企业整体目标和业务单位。这是根据他们的发音的关键业务部门，流程和风险的了解。业务风险管理愿景，目标和目标提供了== ''大图查看如何组织企业的风险管理。为了说明这一点，有一家公司通过了以下风险管理的理想和使命

•愿景：协助建立，优化和企业价值的保护管理我们的业务风险，我们在市场上创造的价值。

•任务：建立一个全面的方法来预测，识别，优先级，管理和监测机构对我们的业务影响的风险投资组合。到位的政策，共同的流程，权限，责任，技术报告，使这种方法成功地执行。

一旦我们的目标是阐明，管理层必须确定风险管理的总体目标和目的。例如，一些常见的风险管理目标包括，除其他外，开发一个跨职能和业务单位风险的共同理解，实现竞争优势，更好地了解风险，建立对收入有关的意外保障，并更有效地分配资金。