Salvato in:
| Autore principale: | |
|---|---|
| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Fundación Universitaria CEIPA
2017
|
| Soggetti: | |
| Accesso online: | https://www.redalyc.org/articulo.oa?id=672271531007 |
| Tags: |
Aggiungi Tag
Nessun Tag, puoi essere il primo ad aggiungerne!!
|
Sommario:
- A more effective audit after COSO ERM 2017 or after ISO 31000:2009? Alcina Portugal Dias Economía y Finanzas COSO audit ERM 2017 ISO 31000 Financial frauds This paper seeks to consider the better effectiveness of an audit after the use of ERM 2017 or ISO 31000. To this effect, is COSO existence and evolution will be considered and related to the biggest financial scandals and its output in terms of control schedules. Some criticisms to COSO Cube will be pointed out, and the new ERM 2017 will be described. ISO 31000 will be considered as an alternative guideline to be used for Risk Management purposes in any organization. A comparison is made between the two sets of Risk management. The audit process will be developed after grasping that the company has a risk management implemented in a more certain fashion, as objectives are different but schemes of risk management control are valid. In terms of future research perspective, one could suggest the identification of organizations using one scheme (ERM) or another (ISO), analysing them and comparing them in order to evaluate their particular effectiveness and accrued value. 2017 artículo científico 2389-8186 https://www.redalyc.org/articulo.oa?id=672271531007 en http://www.redalyc.org/revista.oa?id=6722 Revista Perspectiva Empresarial application/pdf Fundación Universitaria CEIPA Revista Perspectiva Empresarial (Colombia) Num.2 Vol.4