Enterprise risk management in the light of international standards

• Autorzy: Jolanta Grygiel , Waldemar Rogowski
• Języki publikacji: EN

Abstrakty

EN

All three ERM Standards compared above are similar to some degree. They were developed in similar times and in the same language (and linguistic area). Moreover, their circumstances and origins were also alike. The main feature that differentiates Standards is their level of detail. Organizations and companies should consider ERM Standards as a flexible set of hints and pieces of advice useful during implementation of ERM processes and systems. In ERM, there is no single correct method or a "best practice" model. A particular standard may be introduced partially, to a preferable extent depending on company's or organization's needs and Standard's adequacy. For example, Standard FERMA is dedicated to those who have experience and solid knowledge about risk management, but they need support to set exist- ing ERM process in order. COSO II is originally addressed to companies listed on US Stock Exchange, and in practice - to entities with complicated organizational structure and having a need of tight regulations. Standard AS/NZ is appropriate for entities implementing ERM, but having no experience in risk management, and for those looking for a flexible solution, which may be adapted to entity's particular needs. (original abstract)

Słowa kluczowe

EN

Risk management; Economic analysis; Enterprise Risk Management (ERM)

PL

Zarządzanie ryzykiem; Analiza ekonomiczna; Zintegrowany System Zarządzania Ryzykiem

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2009
• Numer: nr 17
• Strony: 699--708

Twórcy

autor

Jolanta Grygiel

autor

Waldemar Rogowski

Bibliografia

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