Enterprise risk management best practices from assessment to ongoing compliance
"High-level guidance for implementing enterprise risk management in any organization A Practical Guide to Risk Management shows organizations how to implement an effective ERM solution, starting with senior management and risk and compliance professionals working together to categorize and asse...
| Autor principal: | |
|---|---|
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Hoboken, N.J. :
Wiley
c2012.
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| Edición: | 1st edition |
| Colección: | Wiley corporate F & A series.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009628053806719 |
Tabla de Contenidos:
- Enterprise Risk Management Best Practices; Contents; Preface; Chapter 1: Overview of Enterprise Risk Management; ERM Introduction; Guidance: History and Relationship; Organization View; ERM Today; Increased Pressure to Manage Risk; Additional Evidence; Perceived Barriers to Risk Management; Building the Business Case for ERM: Value and Benefits; Keys to Success; Summary; Notes; Chapter 2: Corporate Governance and Roles and Responsibilities; Board Behavior; Corporate Culture; Roles and Responsibilities; Summary; Chapter 3: ERM Defined; Definitions and Concepts; Risk Categories
- Internal Environment Summary; Note; Chapter 4: The ERM Process: Step by Step; Step 1: Strategy and Objective Definition; Step 2: Event Identification; Step 3: Risk Assessment; Step 4: Risk Response; Step 5: Communication; Step 6: Monitoring; Oversight; Summary; Notes; Chapter 5: COSO Framework and Financial Controls; Focus on Financial Controls; Control Environment; Integrity and Ethical Values; Board of Directors; Management's Philosophy and Operating Style; Organizational Structure; Financial Reporting Competencies; Authority and Responsibility; Human Resources; Summary; Notes
- Appendix 5A: Excerpt from a Code of Ethics Policy Our Guiding Principles and Values; Conflicts of Interest; Confidential Information; Intellectual Property; Appendix 5B: Whistleblower Program; Reports Regarding Accounting Matters; Investigation of Suspected Violations; Discipline for Violations; Appendix 5C: Approval Policy and Procedures; Policy; Purpose; Scope; Approvals/Documentation; Chapter 6: Financial Controls and Risk Assessment; Risk Assessment; Financial Reporting Objectives; Financial Reporting Risks; Fraud Risk; Entity-Level Controls
- Example: Risk Assessment and Financial Controls Evaluating Deficiencies; Summary; Notes; Appendix 6A: Entity-Level Control Assessment; Control Assessment Overview; Control Environment; Overall Evaluation of Control Environment; Risk Assessment; Overall Evaluation of Risk Assessment; Control Activities; Overall Evaluation of Control Activities; Information and Communication; Overall Evaluation of Information and Communication; Monitoring; Overall Evaluation of Monitoring; Summary Assessment; Overall Assessment of Internal Controls
- Appendix 6B: Accounts Payable: Preliminary Controls Assessment Questionnaire Purchasing Controls Questionnaire; Internal Control Assessment; Appendix 6C: Fraud Risk Factors: AU Section 316; Risk Factors Relating to Misstatements Arising from Fraudulent Financial Reporting; Chapter 7: Ongoing Compliance Overview; Origin of the Sarbanes-Oxley Act; Generating Value from Compliance; Moving Beyond Initial Compliance; Reevaluating the Compliance Program; Summary; Chapter 8: Ongoing Compliance Challenges; Future State Opportunity: Compliance Optimization; Issues to Consider When Optimizing Compliance
- Ongoing Compliance Plan
