COSO enterprise risk management : understanding the new integrated ERM framework /

COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework provides a step-by-step guide for implementing COSO's (The Committee of Sponsoring Organizations of the Treadway Commission) comprehensive new guidelines that give internal auditors a clear, documented framework and...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Moeller, Robert R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Hoboken, N.J. : John Wiley & Sons, ©2007.
Colección:Finance professional collection
Temas:
Risk management.
Risk Management
Gestion du risque.
risk management.
BUSINESS & ECONOMICS > Insurance > Risk Assessment & Management.
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • Importance of enterprise risk management today
  • COSO risk management: how did we get here?
  • COSO internal control framework
  • COSO internal control framework as a recognized standard
  • Origins of COSO ERM
  • Risk management fundamentals
  • Fundamentals: risk management phases
  • Other risk assessment techniques
  • Risk management fundamentals going forward
  • Components of COSO ERM
  • ERM definitions and objectives: a portfolio view of risk
  • COSO ERM framework model
  • Other dimensions of the ERM framework
  • COSO ERM organizational objectives
  • ERM risk objective categories
  • COSO ERM entity- and unit-level risks
  • Putting it all together
  • Implementing an effective ERM program
  • Roles and responsibilities of an ERM function
  • ERM communications approaches
  • Cro and an effective enterprise risk management function
  • Integrating ERM with COSO internal controls
  • Coso internal controls: background and earlier legislation
  • COSO internal control framework
  • COSO internal controls and COSO ERM compared
  • Sarbanes-Oxley and COSO ERM
  • Sarbanes-Oxley background
  • Sox legislation overview
  • Sox and COSO ERM
  • Importance of ERM in the corporate board room
  • Board decisions and risk management
  • Board organization and governance rules
  • Audit committee and managing risks
  • Establishing a board-level risk committee
  • Audit and risk committee coordination
  • COSO ERM and corporate governance
  • Role of internal audit in ERM
  • Internal audit standards for evaluating risk
  • COSO ERM for more effective internal audit planning
  • Risk-based internal audit findings and recommendations
  • COSO ERM and internal audit
  • Understanding project management risks
  • Project management process
  • Project-related risks: what can go wrong
  • Implementing COSO ERM for project managers
  • Establishing a program management office (PMO)
  • Information technology and ERM
  • IT and the COSO ERM framework
  • Application systems risks
  • Effective IT continuity planning worms, viruses, and system network risks
  • IT and effective ERM processes
  • Establishing an effective risk culture
  • First steps to launching the culture : an example
  • Promoting the concept of enterprise risk
  • Building the COSO ERM culture: risk-related education programs
  • Keeping the risk culture current
  • ERM worldwide
  • ERM "standards" versus an ERM framework
  • ERM and ISO
  • Convergence of risk management standards and practices
  • COSO ERM going forward
  • Future prospect for COSO ERM
  • COSO ERM and ISO
  • Learning more about risk management
  • ERM: new professional opportunities.

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