ERMフレームワークの経営目的志向への転回

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Other Title
  • ERM フレームワーク ノ ケイエイ モクテキ シコウ エ ノ テンカイ
  • Turning the ERM Framework into Management Orientation
Published
2024-03-25
Resource Type
departmental bulletin paper
Publisher
長崎大学経済学会

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Description

The purpose of this paper is to present the enterprise risk management (ERM) framework, COSO-ERM, by summarizing the concept of risk management and the features of the COSO-ERM 2004 and 2017 editions. Through a review of previous studies, we present the following. (1) COSO-ERM (2004) is a framework for managing risk within the scope of internal control by implementing a “risk appetite” of impact and likelihood of the risk. (2) COSO-ERM (2017) is a framework that incorporates risk into management planning by conducting a “risk appetite” in terms of risk and performance.

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