Detail ERM: Where to Go From Here   Oleh:  Merchant, Kenneth A. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 214 no. 3 (Sep. 2012), page 32-36. Topik: Enterprise Risk Management; Accounting Firms; Risk Exposure Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.33 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel During the past decade, many corporations have embraced enterprise risk management (ERM) processes to identify and prioritize risk. The prioritization of risk is typically done through "heat maps" showing which risks are most likely and which may have the most severe consequences. Effective ERM processes force an integrated consideration of risk, looking beyond single projects and departments. They take into account strategic, operational, financial, regulatory, environmental, and human issues. The problem is that current ERM processes, while useful, are primitive. The profession must do a better job of managing all kinds of risks, correcting for common risk-related misconceptions, and quantifying risk exposures. Standard ERM processes are reasonably effective at identifying and prioritizing bad risks. But they are much less effective at managing good risks. When managers begin their ERM processes, they compile lists of "known risks" -- problems they've encountered before, or problems they can envision. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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