International risk management: [systems, internal control and corporate governance]
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Amsterdam [u.a.]
CIMA Publ.
2008
|
| Edition: | 1. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XI, 212 S. graph. Darst. |
| ISBN: | 9780750685658 |
Staff View
MARC
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| 245 | 1 | 0 | |a International risk management |b [systems, internal control and corporate governance] |c ed. by Margaret Woods ... |
| 250 | |a 1. ed. | ||
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Record in the Search Index
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| adam_text | Contents
Preface ix
List of Contributors xi
PART A Risk Management Systems 1
1 Risk Management, Internal Control and Corporate
Governance: International Perspectives 3
Introduction 5
Economic foundations of corporate risk management and
risk management regulation 6
Regulatory requirements of risk management: An
international comparison 7
Risk management as an element of corporate governance
and internal control 15
Conclusions 27
References 27
2 A Commentary on the COSO Internal Control
Framework and its links with Sarbanes Oxley 31
Introduction 33
Historical background 34
COSO 1992 34
COSO 1992 and Sarbanes Oxley 37
COSO 2004: Enterprise risk management Integrated
framework 40
How popular is ERM? 42
SOX Section 404 versus ERM 43
European Union regulations on risk and internal control
certification 45
Conclusion 47
References 47
Contents
3 From Internal Auditing to Enterprise Risk
Management: The Case of the Telecom Italia Group 49
Introduction: Corporate governance, internal auditing
and risk management 51
The change of a paradigm: From internal auditing to
enterprise risk management 52
At the heart of the new paradigm: Control and risk
self assessment 57
Telecom Italia Group: The control and risk
self assessment project 60
The internal control system and the function of
internal audit 60
Control and risk self assessment in the Telecom
Italia Group 61
Telecom Italia Group: Beyond and after internal auditing 67
The audit plan supervisor and the compliance managers 68
The action plan monitoring system 69
Profiles and roles of APM users 70
Progress management and monitoring 71
Conclusion: Lessons learned 73
References 76
PART B Risk and Governance 79
4 Risk: Thoughts of a Non executive Director 81
Introduction 83
Case Study 1: ESE 85
Case Study 2: RI 86
Case Study 3: YF 88
Case Study 4: The Diocesan Board of Finance (DBF) 91
Discussion 95
Conclusions 99
5 Managing Occupational Pension Scheme Risks 101
Introduction 103
The financial position and risks of defined benefit
pension schemes 104
Contents
Liability risk 108
Asset risk 115
Operational risks 118
Overall scheme responses 118
Concluding comments 120
References 121
6 Monitoring of the Risk Management System and the
Role of Internal and External Audit 123
Introduction 125
The role of internal audit 128
Recent changes in the role of internal audit 129
External audit 132
Conclusion 139
References 140
PART C Risk and Accounting 143
7 The Role of the Management Accountant in Risk
Management 145
Introduction 147
Accounting for risk 147
Control of risk 148
Further perspectives on risk 150
Management accounting and risk management 151
Risk stance: A framework for understanding 157
The impact of risk stance 159
Risk of control 160
Conclusion 161
Acknowledgements 161
References 161
B Financial Risk Management 163
Introduction 165
Hedging 166
Forwards 166
Futures 168
Options 170
Contents
Swaps 172
The rationale for corporate risk management
and hedging 174
Risk management in practice: The case of interest
rate risk 177
Summary 183
References 184
9 Risk Reporting: Development, Regulation and Current
Practice 185
Introduction 187
Developing ideas of risk reporting: A call for volunteers 188
Risk reporting regulation 194
Current risk disclosure practice 199
Conclusions 205
References 206
Index 209
|
| adam_txt |
Contents
Preface ix
List of Contributors xi
PART A Risk Management Systems 1
1 Risk Management, Internal Control and Corporate
Governance: International Perspectives 3
Introduction 5
Economic foundations of corporate risk management and
risk management regulation 6
Regulatory requirements of risk management: An
international comparison 7
Risk management as an element of corporate governance
and internal control 15
Conclusions 27
References 27
2 A Commentary on the COSO Internal Control
Framework and its links with Sarbanes Oxley 31
Introduction 33
Historical background 34
COSO 1992 34
COSO 1992 and Sarbanes Oxley 37
COSO 2004: Enterprise risk management Integrated
framework 40
How popular is ERM? 42
SOX Section 404 versus ERM 43
European Union regulations on risk and internal control
certification 45
Conclusion 47
References 47
Contents
3 From Internal Auditing to Enterprise Risk
Management: The Case of the Telecom Italia Group 49
Introduction: Corporate governance, internal auditing
and risk management 51
The change of a paradigm: From internal auditing to
enterprise risk management 52
At the heart of the new paradigm: Control and risk
self assessment 57
Telecom Italia Group: The control and risk
self assessment project 60
The internal control system and the function of
internal audit 60
Control and risk self assessment in the Telecom
Italia Group 61
Telecom Italia Group: Beyond and after internal auditing 67
The audit plan supervisor and the compliance managers 68
The action plan monitoring system 69
Profiles and roles of APM users 70
Progress management and monitoring 71
Conclusion: Lessons learned 73
References 76
PART B Risk and Governance 79
4 Risk: Thoughts of a Non executive Director 81
Introduction 83
Case Study 1: ESE 85
Case Study 2: RI 86
Case Study 3: YF 88
Case Study 4: The Diocesan Board of Finance (DBF) 91
Discussion 95
Conclusions 99
5 Managing Occupational Pension Scheme Risks 101
Introduction 103
The financial position and risks of defined benefit
pension schemes 104
Contents
Liability risk 108
Asset risk 115
Operational risks 118
Overall scheme responses 118
Concluding comments 120
References 121
6 Monitoring of the Risk Management System and the
Role of Internal and External Audit 123
Introduction 125
The role of internal audit 128
Recent changes in the role of internal audit 129
External audit 132
Conclusion 139
References 140
PART C Risk and Accounting 143
7 The Role of the Management Accountant in Risk
Management 145
Introduction 147
Accounting for risk 147
Control of risk 148
Further perspectives on risk 150
Management accounting and risk management 151
Risk stance: A framework for understanding 157
The impact of risk stance 159
Risk of control 160
Conclusion 161
Acknowledgements 161
References 161
B Financial Risk Management 163
Introduction 165
Hedging 166
Forwards 166
Futures 168
Options 170
Contents
Swaps 172
The rationale for corporate risk management
and hedging 174
Risk management in practice: The case of interest
rate risk 177
Summary 183
References 184
9 Risk Reporting: Development, Regulation and Current
Practice 185
Introduction 187
Developing ideas of risk reporting: A call for volunteers 188
Risk reporting regulation 194
Current risk disclosure practice 199
Conclusions 205
References 206
Index 209 |
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| language | English |
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| physical | XI, 212 S. graph. Darst. |
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| spelling | International risk management [systems, internal control and corporate governance] ed. by Margaret Woods ... 1. ed. Amsterdam [u.a.] CIMA Publ. 2008 XI, 212 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Finance Risk management Risikomanagement (DE-588)4121590-4 gnd rswk-swf Risikomanagement (DE-588)4121590-4 s DE-604 Woods, Margaret Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016226753&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | International risk management [systems, internal control and corporate governance] Finance Risk management Risikomanagement (DE-588)4121590-4 gnd |
| subject_GND | (DE-588)4121590-4 |
| title | International risk management [systems, internal control and corporate governance] |
| title_auth | International risk management [systems, internal control and corporate governance] |
| title_exact_search | International risk management [systems, internal control and corporate governance] |
| title_exact_search_txtP | International risk management [systems, internal control and corporate governance] |
| title_full | International risk management [systems, internal control and corporate governance] ed. by Margaret Woods ... |
| title_fullStr | International risk management [systems, internal control and corporate governance] ed. by Margaret Woods ... |
| title_full_unstemmed | International risk management [systems, internal control and corporate governance] ed. by Margaret Woods ... |
| title_short | International risk management |
| title_sort | international risk management systems internal control and corporate governance |
| title_sub | [systems, internal control and corporate governance] |
| topic | Finance Risk management Risikomanagement (DE-588)4121590-4 gnd |
| topic_facet | Finance Risk management Risikomanagement |
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