良好治理.pdf

1、Forest Valuation Summit 2026Session 3:Good Practice in Forest Valuation GovernanceKeith LambConvenor,Forest Valuation CommitteeForest Valuation:GovernanceCase Study:Criteria For Good Governance Process Roles&Responsibilities Completeness Competency JudgementsFOREST VALUATION Forestry AustraliaForest

2、 Valuation:GovernanceGuidance Documents Forest Fundamentals On-line Learning Program(2022)ANZ Forest Valuation Standard(2026)*RICS Red Book Global Standards(2024)Financial Reporting Council Professional Judgement Guidance(2022)*ANZ FVS Exposure Draft 2020Request for Proposal to qualified partiesData

3、 room prepared and opensContract commencesStage 1:review of data room and initial analysisStage 2:field inspection,management interviewsStage 3:Draft report prepared&issued Stage 4:Internal review&responseStage 4:Final report issuedAudit:Q&AInternal reporting:Investment Committee,Company Board etcFo

4、rest ManagerValuer(s)AuditorContract awarded,instructions issuedProposal(s)submittedForest Manager business cycleAuditor business cycleForest and Land Valuer Business CycleProcessGood Practice Forest Valuation ProcessInvolving Independent Valuers and Auditors for External ReportingSource:Forest Fund

5、amentals Online Learning Program Forest Valuation Methodology Forestry AustraliaForest Valuation:GovernanceRoles&Responsibilities(1)Forest ManagerSource:Forest Fundamentals Online Learning Program Forest Valuation Methodology Forestry AustraliaForest Valuation:GovernanceRoles&Responsibilities(2)Inde

6、pendent ValuerSource:Forest Fundamentals Online Learning Program Forest Valuation Methodology Forestry AustraliaForest Valuation:GovernanceRoles&Responsibilities(3)AuditorForest Valuation:GovernanceCriterial for Good Governance Process Roles&Responsibilities Completeness Competen