کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9733435 | 1482043 | 2005 | 19 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Enterprise risk management: A systems-thinking framework for the event identification phase
دانلود مقاله + سفارش ترجمه
دانلود مقاله ISI انگلیسی
رایگان برای ایرانیان
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: Enterprise risk management: A systems-thinking framework for the event identification phase Enterprise risk management: A systems-thinking framework for the event identification phase](/preview/png/9733435.png)
چکیده انگلیسی
Guidelines for developing and implementing a program of enterprise risk management have been developed by the Committee on Sponsoring Organizations of the Treadway Commission. One component of this risk management program is event identification, which involves developing a list of events that could affect the ability of the enterprise to meet its strategic and operating objectives. The guidelines establish objectives for event identification and suggest general procedures for identifying events that represent business risks. In this paper, I describe how systems-thinking could provide a framework to identify events that should be considered during risk assessment by (a) creating a map of the organization's value chain that specifies relationships among the atomic components of the business model, and (b) using a taxonomy of categories to analyze those relationships and identify events that could threaten business process performance.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Accounting Information Systems - Volume 6, Issue 3, September 2005, Pages 177-195
Journal: International Journal of Accounting Information Systems - Volume 6, Issue 3, September 2005, Pages 177-195
نویسندگان
Ed O'Donnell,