COSO enterprise risk management: understanding the new integrated ERM framework
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
2007
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 367 S. graph. Darst. |
| ISBN: | 9780471741152 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV035246646 | ||
| 003 | DE-604 | ||
| 005 | 20090305 | ||
| 007 | t | ||
| 008 | 090114s2007 d||| |||| 00||| eng d | ||
| 020 | |a 9780471741152 |9 978-0-471-74115-2 | ||
| 035 | |a (OCoLC)77572841 | ||
| 035 | |a (DE-599)HBZHT015182811 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-945 |a DE-N2 | ||
| 050 | 0 | |a HD61 | |
| 082 | 0 | |a 658.15/5 |2 22 | |
| 084 | |a QQ 537 |0 (DE-625)141982: |2 rvk | ||
| 100 | 1 | |a Moeller, Robert R. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a COSO enterprise risk management |b understanding the new integrated ERM framework |c Robert R. Moeller |
| 246 | 1 | 3 | |a Enterprise risk management |
| 246 | 1 | 3 | |a Committee of sponsoring organizations enterprise risk management |
| 264 | 1 | |a Hoboken, NJ |b Wiley |c 2007 | |
| 300 | |a XV, 367 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Risk management | |
| 650 | 0 | 7 | |a Risikomanagement |0 (DE-588)4121590-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Innenrevision |0 (DE-588)4072820-1 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Risikomanagement |0 (DE-588)4121590-4 |D s |
| 689 | 0 | 1 | |a Innenrevision |0 (DE-588)4072820-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017052377&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-017052377 | ||
Datensatz im Suchindex
| _version_ | 1804138525112664065 |
|---|---|
| adam_text | Contents
Preface x
1 Importance of Enterprise Risk Management Today 1
COSO Risk Management: How Did We Get Here? 2
COSO Internal Control Framework 4
COSO Internal Control Framework as a Recognized Standard 17
Origins of COSO ERM 18
2 Risk Management Fundamentals 20
Fundamentals: Risk Management Phases 22
Other Risk Assessment Techniques 41
Risk Management Fundamentals Going Forward 46
3 Components of COSO ERM 47
ERM Definitions and Objectives: A Portfolio View of Risk 48
COSO ERM Framework Model 52
Other Dimensions of The ERM Framework 92
4 COSO ERM Organizational Objectives 94
ERM Risk Objective Categories 95
COSO ERM Entity- and Unit-level Risks 107
Putting It All Together 109
5 Implementing an Effective ERM Program 112
Roles and Responsibilities of an ERM Function 114
ERM Communications Approaches 141
CRO and an Effective Enterprise Risk Management Function 143
vii
viii CONTENTS
6 Integrating ERM with COSO Internal Controls 145
COSO Internal Controls: Background and Earlier Legislation 146
COSO Internal Control Framework 156
COSO Internal Controls and COSO ERM Compared 177
7 Sarbanes-Oxley and COSO ERM 179
Sarbanes-Oxley Background 180
SOx Legislation Overview 182
SOx and COSO ERM 208
8 Importance of ERM in the Corporate Board Room 210
Board Decisions and Risk Management 213
Board Organization and Governance Rules 217
Audit Committee and Managing Risks 223
Establishing a Board-level Risk Committee 229
Audit and Risk Committee Coordination 236
COSO ERM and Corporate Governance 238
9 Role of Internal Audit in ERM 239
Internal Audit Standards for Evaluating Risk 241
COSO ERM for More Effective Internal Audit Planning 244
Risk-based Internal Audit Findings and Recommendations 261
COSO ERM and Internal Audit 262
10 Understanding Project Management Risks 264
Project Management Process 267
Project-related Risks: What Can Go Wrong 283
Implementing COSO ERM for Project Managers 288
Establishing a Program Management Office (PMO) 289
11 Information Technology and ERM 294
IT and the COSO ERM Framework 296
Application Systems Risks 298
Effective IT Continuity Planning 308
Worms, Viruses, and System Network Risks 314
IT and Effective ERM Processes 316
12 Establishing an Effective Risk Culture 318
First Steps to Launching the Culture—an Example 320
Promoting the Concept of Enterprise Risk 322
Building the COSO ERM Culture: Risk-related Education Programs 328
Keeping the Risk Culture Current 329
CONTENTS ix
13 ERM Worldwide 331
ERM Standards versus an ERM Framework 332
ERM and ISO 340
Convergence of Risk Management Standards and Practices 342
14 COSO ERM Going Forward 344
Future Prospect for COSO ERM 345
COSO ERM and ISO 347
Learning More About Risk Management 348
ERM: New Professional Opportunities 350
Index 353
|
| any_adam_object | 1 |
| author | Moeller, Robert R. |
| author_facet | Moeller, Robert R. |
| author_role | aut |
| author_sort | Moeller, Robert R. |
| author_variant | r r m rr rrm |
| building | Verbundindex |
| bvnumber | BV035246646 |
| callnumber-first | H - Social Science |
| callnumber-label | HD61 |
| callnumber-raw | HD61 |
| callnumber-search | HD61 |
| callnumber-sort | HD 261 |
| callnumber-subject | HD - Industries, Land Use, Labor |
| classification_rvk | QQ 537 |
| ctrlnum | (OCoLC)77572841 (DE-599)HBZHT015182811 |
| dewey-full | 658.15/5 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/5 |
| dewey-search | 658.15/5 |
| dewey-sort | 3658.15 15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01520nam a2200397 c 4500</leader><controlfield tag="001">BV035246646</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20090305 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">090114s2007 d||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780471741152</subfield><subfield code="9">978-0-471-74115-2</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)77572841</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)HBZHT015182811</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-945</subfield><subfield code="a">DE-N2</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HD61</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">658.15/5</subfield><subfield code="2">22</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QQ 537</subfield><subfield code="0">(DE-625)141982:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Moeller, Robert R.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">COSO enterprise risk management</subfield><subfield code="b">understanding the new integrated ERM framework</subfield><subfield code="c">Robert R. Moeller</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Enterprise risk management</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Committee of sponsoring organizations enterprise risk management</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Hoboken, NJ</subfield><subfield code="b">Wiley</subfield><subfield code="c">2007</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 367 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Risk management</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Risikomanagement</subfield><subfield code="0">(DE-588)4121590-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Innenrevision</subfield><subfield code="0">(DE-588)4072820-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Risikomanagement</subfield><subfield code="0">(DE-588)4121590-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Innenrevision</subfield><subfield code="0">(DE-588)4072820-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017052377&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-017052377</subfield></datafield></record></collection> |
| id | DE-604.BV035246646 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:29:31Z |
| institution | BVB |
| isbn | 9780471741152 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017052377 |
| oclc_num | 77572841 |
| open_access_boolean | |
| owner | DE-945 DE-N2 |
| owner_facet | DE-945 DE-N2 |
| physical | XV, 367 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Wiley |
| record_format | marc |
| spelling | Moeller, Robert R. Verfasser aut COSO enterprise risk management understanding the new integrated ERM framework Robert R. Moeller Enterprise risk management Committee of sponsoring organizations enterprise risk management Hoboken, NJ Wiley 2007 XV, 367 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Risk management Risikomanagement (DE-588)4121590-4 gnd rswk-swf Innenrevision (DE-588)4072820-1 gnd rswk-swf Risikomanagement (DE-588)4121590-4 s Innenrevision (DE-588)4072820-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017052377&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Moeller, Robert R. COSO enterprise risk management understanding the new integrated ERM framework Risk management Risikomanagement (DE-588)4121590-4 gnd Innenrevision (DE-588)4072820-1 gnd |
| subject_GND | (DE-588)4121590-4 (DE-588)4072820-1 |
| title | COSO enterprise risk management understanding the new integrated ERM framework |
| title_alt | Enterprise risk management Committee of sponsoring organizations enterprise risk management |
| title_auth | COSO enterprise risk management understanding the new integrated ERM framework |
| title_exact_search | COSO enterprise risk management understanding the new integrated ERM framework |
| title_full | COSO enterprise risk management understanding the new integrated ERM framework Robert R. Moeller |
| title_fullStr | COSO enterprise risk management understanding the new integrated ERM framework Robert R. Moeller |
| title_full_unstemmed | COSO enterprise risk management understanding the new integrated ERM framework Robert R. Moeller |
| title_short | COSO enterprise risk management |
| title_sort | coso enterprise risk management understanding the new integrated erm framework |
| title_sub | understanding the new integrated ERM framework |
| topic | Risk management Risikomanagement (DE-588)4121590-4 gnd Innenrevision (DE-588)4072820-1 gnd |
| topic_facet | Risk management Risikomanagement Innenrevision |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017052377&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT moellerrobertr cosoenterpriseriskmanagementunderstandingthenewintegratedermframework AT moellerrobertr enterpriseriskmanagement AT moellerrobertr committeeofsponsoringorganizationsenterpriseriskmanagement |