COSO enterprise risk management : establishing effective governance, risk, and compliance processes /
"Using the COSO ERM (Committee of Sponsoring Organizations Enterprise Risk Management) framework's model, this book discusses the importance of understanding the various risks facing the many aspects of business operations. It will help professionals develop and follow an effective risk cu...
Guardat en:
| Autor principal: | |
|---|---|
| Format: | Llibre |
| Idioma: | English |
| Publicat: |
Hoboken, N.J. :
Wiley,
2011.
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| Edició: | 2nd ed. |
| Col·lecció: | Wiley corporate F & A.
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| Matèries: |
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| 100 | 1 | |a Moeller, Robert R. | |
| 245 | 1 | 0 | |a COSO enterprise risk management : |b establishing effective governance, risk, and compliance processes / |c Robert R. Moeller. |
| 250 | |a 2nd ed. | ||
| 260 | |a Hoboken, N.J. : |b Wiley, |c 2011. | ||
| 300 | |a xvii, 366 p. : |b ill. ; |c 26 cm. | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a unmediated |b n |2 rdamedia | ||
| 338 | |a volume |b nc |2 rdacarrier | ||
| 490 | 1 | |a Wiley corporate F & A | |
| 500 | |a Includes index. | ||
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Machine generated contents note: ch. 1 Introduction: Enterprise Risk Management Today -- The COSO Internal Controls Framework: How Did We Get Here? -- The COSO Internal Controls Framework -- COSO Internal Controls: The Principal Recognized Internal Controls Standard -- An Introduction to COSO ERM -- Governance, Risk, and Compliance -- Global Computer Products: Our Example Company -- ch. 2 Importance of Governance, Risk, and Compliance Principles -- Road to Effective GRC Principles -- Importance of GRC Governance -- Risk Management Component of GRC -- GRC and Enterprise Compliance -- Importance of Effective GRC Practices and Principles -- ch. 3 Risk Management Fundamentals -- Fundamentals: Risk Management Phases -- Other Risk Assessment Techniques -- ch. 4 COSO ERM Framework -- ERM Definitions and Objectives: A Portfolio View of Risk -- COSO ERM Framework Model -- Other Dimensions of the ERM Framework -- ch. 5 Implementing ERM in the Enterprise -- | |
| 505 | 0 | |a Contents note continued: Roles and Responsibilities of an Enterprise Risk Management Function -- Risk Management Policies, Standards, and Strategies -- Business, IT, and Risk Transfer Processes -- Risk Management Reviews and Corrective Action Practices -- ERM Communications Approaches -- CRO and an Effective Enterprise Risk Management Function -- ch. 6 Importance of Strong Enterprise Governance Practices -- History and Background of Enterprise Governance: A U.S. Perspective -- Enterprise Integrity and Ethical Behavior -- Disclosure and Transparency -- Rights and Equitable Treatment of Shareholders and Key Stakeholders -- Governance Role and Responsibilities of the Board -- Governance as a Key Element of GRC -- ch. 7 Enterprise Compliance Issues Today -- Compliance Issues Today -- Establish a Compliance Assessment Team -- Compliance Risk Assessments and Compliance Program Reviews -- Work Unit-Level Compliance Tracking and Review Processes -- | |
| 505 | 0 | |a Contents note continued: Compliance-Related Procedures and Staff Education Programs -- Enterprise Hotline Compliance and Whistleblower Support -- Assessing the Overall Enterprise Compliance Program -- ch. 8 Integrating ERM with COSO Internal Controls -- COSO Internal Controls Background and Earlier Legislation -- Efforts Leading to the Treadway Commission -- COSO Internal Controls Framework -- COSO Internal Controls and COSO ERM: Compared -- ch. 9 Sarbanes-Oxley and Enterprise Risk Management Concerns -- Sarbanes-Oxley Act Background -- SOx Legislation Overview -- Enterprise Risk Management and SOx Section 404 Reviews -- Internal Controls Reporting and Materiality -- PCAOB Risk-Based Auditing Standards -- Sarbanes-Oxley: The Other Sections -- SOx and COSO ERM -- ch. 10 Corporate Culture and Risk Portfolio Management -- Whistleblower and Hotline Functions -- Risk Portfolio Management -- Integrated Enterprise-Wide Risk Management -- ch. 11 OCEG Capability Model GRC Standards -- | |
| 505 | 0 | |a Contents note continued: GRC Capability Model "Red Book" -- Other OCEG Materials: The "Burgundy Book" -- Level and Scope of the OCEG Standards-Setting Authority -- ch. 12 Importance of GRC Principles in the Board Room -- Board Decisions and Risk Management -- Board Organization and Governance Rules -- Corporate Charters and the Board Committee Structure -- Audit Committees and Managing Risks -- Establishing a Board-Level Risk Committee -- Audit and Risk Committee Coordination -- COSO ERM and Corporate Governance -- ch. 13 Role of Internal Audit in Enterprise Risk Management -- Internal Audit Standards for Evaluating Risk -- COSO ERM for More Effective Internal Audit Planning -- Risk-Based Internal Audit Findings and Recommendations -- COSO ERM and Internal Audit -- ch. 14 Understanding Project Management Risks -- Project Management Process -- PMBOK® Guide: A Guide to the Project Management Book of Knowledge -- PMBOK® Guide's Project Manager Risk Management Approach -- | |
| 505 | 0 | |a Contents note continued: Project-Related Risks: What Can Go Wrong -- Implementing ERM for Project Managers -- ch. 15 Information Technology and Enterprise Risk Management -- IT and the COSO ERM Framework -- IT Application Systems Risks -- Effective IT Continuity Planning -- Worms, Viruses, and System Network Risks -- IT and Effective ERM Processes -- ch. 16 Establishing an Effective GRC Culture throughout the Enterprise -- First Steps to Establishing a GRC Culture: An Example -- Promoting the Concept of Enterprise Risk -- Establishing of Enterprise-Wide Governance Awareness -- Enterprise Codes of Conduct -- Building a GRC Culture: Risk, Governance, and Compliance Education Programs -- Keeping the GRC Culture Current -- ch. 17 ISO 31000 and 38500 Risk Management Worldwide Standards -- ISO Standards-Setting Process -- Understanding ISO 31000 -- ISO 38500: The Corporate Governance of IT -- Implementing an ISO Standard -- ch. 18 ERM and GRC Principles Going Forward -- | |
| 505 | 0 | |a Contents note continued: ERM and GRC for the Internal Controls Professional -- COSO's Ongoing Support Role -- COSO ERM and GRC Future Prospects. | |
| 520 | |a "Using the COSO ERM (Committee of Sponsoring Organizations Enterprise Risk Management) framework's model, this book discusses the importance of understanding the various risks facing the many aspects of business operations. It will help professionals develop and follow an effective risk culture. In addition, it shows how compliance with well-recognized and mandated standards are important for every organization as well as shows how a corporation can demonstrate that it is following best practices and is in conformity with regulatory rules.New topics to be discussed include: (a) the PCAOB's (Public Company Accounting Oversight Board's) release of AS5, which calls for enterprises to perform "top down" risk analyses of their own internal controls, as a major step to SOx compliance; (b) ISACA's (Information Systems Audit and Control Association) recently revised CobiT (Control Objectives for Information related Technology) with a major emphasis on understanding risk when evaluating and assessing IT and enterprise internal controls. This book will discuss the importance of understanding risks when using CobiT; (c) the Institute of Internal Auditors (IIA) Standards recently released specify that internal auditors must assess risks when performing their internal audits; (d) ISO 3100, a standard on risk management, will be introduced; and (e) the AICPA's recently released Risk Assessment Standards for private companies"--Provided by publisher. | ||
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