Download or read book Administraci n de riesgos E R M y la auditor a interna written by Rodrigo Estupiñán Gaitán and published by Ecoe Ediciones. This book was released on 2015-01-01 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: A través de la investigación y análisis de los riesgos relevantes y el punto hasta el cual el control vigente los neutraliza se evalúa la vulnerabilidad del sistema de control interno. El establecimiento de objetivos relacionados con las operaciones, con la información financiera y con el cumplimiento, pueden ser explícitos o implícitos, generales o impactos potenciales relacionados con: 1) cambios en el entorno, 2) redefinición de la política institucional, 3) reorganizaciones o reestructuraciones internas, 4) ingreso de empleados nuevos, o rotación de los existentes, 5) nuevos sistemas, procedimientos y tecnologías, 6) aceleración del crecimiento y 7) nuevos productos, actividades o funciones. Todo ello se replantea en esta segunda edición de Administración de riesgos E.R.M. y la auditoría interna. Las Normas Internacionales para el Ejercicio de la Auditoría Interna (NIEPAI) actualizadas se presentan con sus correspondientes “consejos para la práctica”, así como las indicaciones para el Auditor Interno; y los nuevos enfoques dentro de los métodos de “Auditoría Bajo Riesgo”. Para finalizar se incluye un moderno enfoque de evaluación de riesgos enmarcado dentro del Manual del Usuario KAREN Knowledge Administrative Risk Enterprise.

Download or read book Administraci n o gesti n de riesgos E R M y la auditoria interna written by Rodrigo Estupiñán Gaitán and published by Ecoe Ediciones. This book was released on 2006 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gobierno Corporativo, mapa de riesgos, comités de auditoría, listas y cuestionarios de control, normas internacionales de auditoría interna.

Download or read book Implementing Enterprise Risk Management written by John R. S. Fraser and published by John Wiley & Sons. This book was released on 2014-10-27 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: Overcome ERM implementation challenges by taking cues from leading global organizations Implementing Enterprise Risk Management is a practical guide to establishing an effective ERM system by applying best practices at a granular level. Case studies of leading organizations including Mars, Statoil, LEGO, British Columbia Lottery Corporation, and Astro illustrate the real-world implementation of ERM on a macro level, while also addressing how ERM informs the response to specific incidents. Readers will learn how top companies are effectively constructing ERM systems to positively drive financial growth and manage operational and outside risk factors. By addressing the challenges of adopting ERM in large organizations with different functioning silos and well-established processes, this guide provides expert insight into fitting the new framework into cultures resistant to change. Enterprise risk management covers accidental losses as well as financial, strategic, operational, and other risks. Recent economic and financial market volatility has fueled a heightened interest in ERM, and regulators and investors have begun to scrutinize companies' risk-management policies and procedures. Implementing Enterprise Risk Management provides clear, demonstrative instruction on establishing a strong, effective system. Readers will learn to: Put the right people in the right places to build a strong ERM framework Establish an ERM system in the face of cultural, logistical, and historical challenges Create a common language and reporting system for communicating key risk indicators Create a risk-aware culture without discouraging beneficial risk-taking behaviors ERM is a complex endeavor, requiring expert planning, organization, and leadership, with the goal of steering a company's activities in a direction that minimizes the effects of risk on financial value and performance. Corporate boards are increasingly required to review and report on the adequacy of ERM in the organizations they administer, and Implementing Enterprise Risk Management offers operative guidance for creating a program that will pass muster.

Download or read book European Monetary Integration from the European Monetary System to Monetary Union written by Daniel Gros and published by . This book was released on 1992 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Striking the Balance in Microfinance written by Brian Branch and published by P A C T Pub. This book was released on 2002 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new book from the World Council of Credit Unions is a groundbreaking practical guide to mobilizing savings, written by practitioners for practitioners. It takes readers through the whole process of savings mobilization, from determining whether their own institutions are prepared to capture deposits responsibly, through establishing policies and procedures, developing products and marketing them, to measuring the effectiveness of marketing campaigns and determining the costs of mobilizing savings. Case studies from Ecuador and Nicaragua illustrate how credit unions were able to implement successful savings programs to grow their institutions and better serve their communities. The toolbox section provides worksheets, surveys and sample forms for readers to utilize in their own organizations.

Download or read book The Porto Rico School Review written by José Padín and published by . This book was released on 1917 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Control interno y fraudes 3ra edici n written by Rodrigo Estupiñán Gaitán and published by Ecoe Ediciones. This book was released on 2015-01-01 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta tercera edición de Control interno y fraudes se complementó con los cambios que rigen a partir del 15 de diciembre de 2014 relacionados con adiciones y principios fundamentales al COSO I o Marco Estructurado de Control Interno (Versión 2013) para lograr una mejor implementación de controles y riesgos, así como su debida evaluación, y en especial relacionado con la presentación de informes no solo financieros sino de cualquier índole en las empresas o denominados “no financieros”. Teniendo en cuenta los nuevos enfoques de Gobierno Corporativo, Controles y Riesgos, se reestructuraron algunos capítulos, y se actualizaron aspectos básicos de identificación de riesgos y su proceso de evaluación con el fin de mitigar los efectos de los diferentes riesgos relacionados con la aplicación y cumplimiento de los objetivos fundamentales de una empresa (estratégicos, operativos y de cumplimiento de leyes y regulaciones). Siendo el riesgo de fraude uno de los aspectos que viene afectando a las organizaciones de manera creciente se presenta un “manual sencillo de evaluación y prevención de fraudes”, también se incluyen talleres de detección de riesgos que ayudan a lograr una evaluación y análisis de los mismos.

Download or read book COSO Enterprise Risk Management Certificate written by AICPA and published by Wiley. This book was released on 2020-03-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COSO Enterprise Risk Management Certificate (13.5 CPE Credits) offers you the unique opportunity to learn the concepts and principles of the newly updated ERM framework and be prepared to integrate the framework into your organization's strategy-setting process to drive business performance. The complexity of enterprise risk has changed, new risks have emerged, and managing it has become everyone's responsibility. The only COSO-authorized certificate program on the 2017 COSO ERM framework, this new certificate program offers you the unique opportunity to learn the concepts and principles of the updated ERM framework and be prepared to integrate it into your organization's strategy-setting process to drive business performance. Plus, you'll earn up to 13.5 hours of CPE. Seven self-paced modules provide you with the knowledge necessary to understand and apply COSO's Enterprise Risk Management - Integrating with Strategy and Performance. The ERM Framework assists management and boards of directors with their respective duties for managing risk. It does so by explaining five easy-to-understand components that accommodate different viewpoints and operating structures, and enhance strategies and decision-making. The certificate program includes: Self-study online modules: An Overview of Enterprise Risk Management - Integrating with Strategy and Performance The Governance and Culture Component The Strategy and Objective-Setting Component The Performance Component The Review and Revision Component The Information, Communication, and Reporting Component Case Application - ERM Improvement Observations Online exam: Complete the exam at the date and time that works best for you within 90 days of finishing the learning program eBook of COSO's Enterprise Risk Management - Integrating with Strategy and Performance: Use the eBook to reference the ERM framework directly WHO WILL BENEFIT? Team members who play a risk management role in entities of any size Consultants who provide advisory services related to enterprise risk management Board members who provide oversight of enterprise risk management KEY TOPICS Governance and culture Strategy and objective-setting Performance Review and revision Information, communication, and reporting LEARNING OBJECTIVES Analyze the value of enterprise risk management when setting and carrying out strategy and objectives. Apply the integration of enterprise risk management with strategy and performance. Demonstrate familiarity with the concepts of the ERM Framework, including components and principles. Apply the concepts of the ERM Framework to a variety of situational examples. The complexity of enterprise risk has changed, new risks have emerged, and managing it has become everyone's responsibility. Digital Badge: Your Professional Distinction Set yourself apart as a future-ready financial professional. Upon completion, you will be awarded with a certificate in the form of a digital badge. Digital badges allow you to distinguish yourself in the marketplace and show your commitment to quality. The badge can be posted to your social media profiles and linked to your resume or email signature, providing maximum visibility to your achievement. Credit Info CPE CREDITS: Online: 13.5 (CPE credit info) NASBA FIELD OF STUDY: Management Services LEVEL: Intermediate PREREQUISITES: Participants should have at least 2-6 years' experience with enterprise risk management. ADVANCE PREPARATION: Advanced Prep: *Recommended (not mandatory) prereading of the 2017 COSO ERM Framework. DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: COSO-ERMC Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product for one full year. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact [email protected].

Download or read book Secure Land Rights for All written by and published by . This book was released on 2008 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Fundamentals of Risk Management written by Paul Hopkin and published by Kogan Page Publishers. This book was released on 2017-01-03 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fundamentals of Risk Management, now in its fourth edition, is a comprehensive introduction to commercial and business risk for students and a broad range of risk professionals. Providing extensive coverage of the core frameworks of business continuity planning, enterprise risk management and project risk management, this is the definitive guide to dealing with the different types of risk an organization faces. With relevant international case examples from both the private and public sectors, this revised edition of Fundamentals of Risk Management is completely aligned to ISO 31000 and provides a full analysis of changes in contemporary risk areas including supply chain, cyber risk, risk culture and improvements in risk management documentation and statutory risk reporting. This new edition of Fundamentals of Risk Management has been fully updated to reflect the development of risk management standards and practice, in particular business continuity standards, regulatory developments, risks to reputation and the business model, changes in enterprise risk management (ERM), loss control and the value of insurance as a risk management method. Also including a thorough overview of the international risk management standards and frameworks, strategy and policy, this book is the definitive professional text for risk managers.

Download or read book Enterprise Risk Management and COSO written by Harry Cendrowski and published by John Wiley & Sons. This book was released on 2009-11-13 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Enterprise Risk Management and COSO: A Guide for Directors, Executives, and Practitioners "Enterprise Risk Management and COSO is a comprehensive reference book that presents core management of risk tools in a helpful and organized way. If you are an internal auditor who is interested in risk management, exploring this book is one of the best ways to gain an understanding of enterprise risk management issues." —Naly de Carvalho, FSA Times "This book represents a unique guide on how to manage many of the critical components that constitute an organization's corporate defense program." —Sean Lyons, Corporate Defense Management (CDM) professional "This book provides a comprehensive analysis of enterprise risk management and is invaluable to anyone working in the risk management arena. It provides excellent information regarding the COSO framework, control components, control environment, and quantitative risk assessment methodologies. It is a great piece of work." —J. Richard Claywell, CPA, ABV, CVA, CM&AA, CFFA, CFD "As digital information continues its exponential growth and more systems become interconnected, the demand and need for proper risk management will continue to increase. I found the book to be very informative, eye-opening, and very pragmatic with an approach to risk management that will not only add value to all boards who are maturing and growing this capability, but also will provide them with competitive advantage in this important area of focus." —David Olivencia, President, Hispanic IT Executive Council Optimally manage your company's risks, even in the worst of economic conditions. There has never been a stronger need for sound risk management than now. Today's organizations are expected to manage a variety of risks that were unthinkable a decade ago. Insightful and compelling, Enterprise Risk Management and COSO reveals how to: Successfully incorporate enterprise risk management into your organization's culture Foster an environment that rewards open discussion of risks rather than concealment of them Quantitatively model risks and effectiveness of internal controls Best discern where risk management resources should be dedicated to minimize occurrence of risk-based events Test predictive models through empirical data

Download or read book Investment Strategies in Emerging New Trends in Finance written by Reza Gharoie Ahangar and published by BoD – Books on Demand. This book was released on 2021-04-14 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investment and portfolio strategies are some of the most exciting topics in finance. This book presents the most up-to-date topics and techniques in finance to facilitate the investment process for researchers and investors in selecting appropriate investment strategies with the emergence of new issues and concepts in financial areas. This book contains nine chapters divided into three sections: The first section, “Investment and Portfolio Strategies,” discusses different investment strategies in portfolio selection. The second section, “Behavioral Finance and Investment Decisions,” examines the application of behavioral finance in investment decisions. The last section, “Emerging New Trends in Finance,” includes some new and interesting finance topics that can depict our vision for the future arena of finance.

Download or read book Corporate Governance the Role of Internal Control written by Society of Management Accountants of Canada and published by Mississauga, ON : CMA Canada. This book was released on 1999 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Control interno en las empresas written by Carlos Alberto Pereira Palomo and published by IMCP. This book was released on 2019-09-26 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Control interno en las empresas. Su aplicación y efectividad es una respuesta a las necesidades sobre los requerimientos de las organizaciones de hoy que aspiran a crecer y mantenerse en el mercado competitivo actual. La administración de las empresas tiene la responsabilidad de diseñar e implementar un sistema de control interno y procurar la adecuada protección de los activos mediante la segregación de cada función, lo cual constituye el principio básico del control interno. Es imprescindible contar con los filtros adecuados desde la asignación de los usuarios para tener acceso a los sistemas administrativos integrales, y de los permisos o derechos para realizar operaciones de captura a los usuarios que estrictamente les corresponda, hasta la consulta de registros operativos, reportes administrativos e información financiera a la que deben tener acceso los diferentes niveles del organigrama, de acuerdo con sus responsabilidades y tramos de control. Uno de los beneficios del sistema operativo automatizado integrado, comúnmente denominado ERP (Enterprise Resource Planning), es contar con una base de datos única, alimentada por una persona que captura y muchos usuarios que utilizan esta información, por lo que se convierten en supervisores y usuarios de esta, a la vez. El propósito de esta obra es ilustrar a los administradores, académicos, empresarios y lectores en general interesados en el establecimiento de controles internos, para dejar evidencia de la optimización del uso de los recursos utilizando las Tecnologías de Información y Comunicación (TIC) actuales; asimismo, enfatiza la importancia del establecimiento de ciertos controles que deben ser tomados en cuenta al utilizar las TIC, con el fin de salvaguardar la información registrada en los archivos virtuales de la empresa.

Download or read book The Extent of Poverty in Latin America written by Oscar Altimir and published by . This book was released on 1982 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work originated in a research project for the measurement and analysis of income distribution in the Latin American countries, undertaken jointly by the Economic Commission for Latin America and the World Bank. The present paper presents estimates of the extent of absolute poverty for ten Latin American countries and for the region as a whole in the 1970s, on the basis of available household surveys and population censuses. They are based on country-specific poverty lines representing minimum acceptable levels of private consumption, drawn according to a food-based method. Such poverty lines - ranging from 150 to 250 dollars of annual household consumption per capita - express a normative definition of the absolute dimensions of poverty, partly based on expert appraisals and partly reflecting the actual behavior of low income households facing the life style projected by Latin American development. According to these estimates, 40 percent of Latin American households were poor at the beginning of the 1970s, the incidence of poverty being 26 percent in urban areas and 60 percent in rural areas. Urban poverty extended to more than one-third of urban households in some countries (Brazil, Colombia, Honduras) while affecting between 20 and 30 percent in others (Peru, Mexico, Venezuela), about 15 percent in Costa Rica and Chile and less than 10 percent in Argentina and Uruguay. The extent of poverty in rural areas would not be less than 20 percent in any case and would reach more than 60 percent in some countries. The corresponding poverty gaps were also estimated; in terms of total household income, they may represent manageable proportions (around 2-3 percent) in the better-off countries, but are in the 4-8 percent range in the bigger countries of the region and reach as much as 12 percent in Peru and 17 percent in Honduras.

Download or read book National cyber security framework manual written by Alexander Klimburg and published by . This book was released on 2012 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: "What, exactly, is 'National Cyber Security'? The rise of cyberspace as a field of human endeavour is probably nothing less than one of the most significant developments in world history. Cyberspace already directly impacts every facet of human existence including economic, social, cultural and political developments, and the rate of change is not likely to stop anytime soon. However, the socio-political answers to the questions posed by the rise of cyberspace often significantly lag behind the rate of technological change. One of the fields most challenged by this development is that of 'national security'. The National Cyber Security Framework Manual provides detailed background information and in-depth theoretical frameworks to help the reader understand the various facets of National Cyber Security, according to different levels of public policy formulation. The four levels of government--political, strategic, operational and tactical/technical--each have their own perspectives on National Cyber Security, and each is addressed in individual sections within the Manual. Additionally, the Manual gives examples of relevant institutions in National Cyber Security, from top-level policy coordination bodies down to cyber crisis management structures and similar institutions."--Page 4 of cover.

Download or read book Prevenci n y gesti n de riesgos written by ACCID and published by Profit Editorial. This book was released on 2019-11-19 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: La prevención y gestión de riesgos es un tema muy relevante para cualquier organización. Una buena política de riesgos no garantiza el éxito, pero lo que es seguro es que una mala gestión de riesgos puede provocar el fracaso y desaparición de una empresa. Como se dice a menudo, los riesgos existen, pero la prevención también. En esta monografía se analizan los principales riesgos que afectan a las empresas y que estas deben gestionar adecuadamente si desean garantizar la continuidad del negocio. Entre otros temas se tratan: • Principales riesgos que afectan a las empresas. • Matriz de riesgos. • Control de riesgos. • Órganos de gobierno relacionados con la prevención y gestión de riesgos (Consejo de administración, Comité de auditoría…). • Gestión de riesgos de corrupción, fraude y otras irregularidades en la contratación pública. • Riesgo de auditoría. • Riesgos financieros. • Gestión de riesgos en las pymes. • Puntos ciegos en la gestión de riesgos. También se incluyen diversos casos prácticos para poder comprender mejor los temas tratados.