31
-

1.ERM COSO 2.ISO 31000

  • Upload
    others

  • View
    9

  • Download
    0

Embed Size (px)

Citation preview

Page 1: 1.ERM COSO 2.ISO 31000

-

Page 2: 1.ERM COSO 2.ISO 31000

1.ERM COSO

2.ISO 31000

3.ERM

4.

Page 3: 1.ERM COSO 2.ISO 31000

ERM COSO

Page 4: 1.ERM COSO 2.ISO 31000

- COSO

Treadway

• AICPA (American Institute of Certified Public Accountants)

• AAA (American Accounting Association)

• IIA (Institute of Internal Auditors)

• IMA (Institute of Management Accountants)

• FEI (Financial Executive Institute) (National Commission on Fraudulent Financial Reporting Treadway

• :

Page 5: 1.ERM COSO 2.ISO 31000

Treadway

COSO

COSO 1992

(Internal

Control – Integrated Framework)

(

)

Page 6: 1.ERM COSO 2.ISO 31000

404

2001 (Enron)

(WorldCom)

404

Page 7: 1.ERM COSO 2.ISO 31000

COSO 2004 ERM

-

(Enterprise Risk Management –

Integrated Framework

COSO ERM ) COSO

2004 9

Page 8: 1.ERM COSO 2.ISO 31000

COSO 2004

• COSO ERM COSO

1.

2.

3.

Page 9: 1.ERM COSO 2.ISO 31000

4.

5.

6.

7.

8.

COSO 2004

Page 10: 1.ERM COSO 2.ISO 31000

ERM

ERM

Page 11: 1.ERM COSO 2.ISO 31000

ERM :

• ERM

• ERM

ERM 2013 ACIIA

Page 12: 1.ERM COSO 2.ISO 31000

Wangdao Governance

Creating Social Value

Emerging Issues

Current Issues

Best Practices

Self Assessment

-

Page 13: 1.ERM COSO 2.ISO 31000

20

1,200

2014.11.03-11.05

圓山飯店

Page 14: 1.ERM COSO 2.ISO 31000

2013 ACIIA

Page 15: 1.ERM COSO 2.ISO 31000

2013 ACIIA

Page 16: 1.ERM COSO 2.ISO 31000

2013 ACIIA

Page 17: 1.ERM COSO 2.ISO 31000

2013 ACIIA

Page 18: 1.ERM COSO 2.ISO 31000

ISO 31000

Page 19: 1.ERM COSO 2.ISO 31000

ISO 31000

ISO 2009 11 15

ISO 31000:2009 -

(Risk Management – Principles and

guidelines)

• ISO 31000

PDCA

Page 20: 1.ERM COSO 2.ISO 31000
Page 21: 1.ERM COSO 2.ISO 31000
Page 22: 1.ERM COSO 2.ISO 31000

ISO 31000

• ISO 31000

Page 23: 1.ERM COSO 2.ISO 31000
Page 24: 1.ERM COSO 2.ISO 31000

ISO 31000

P-D-C-A

P

D

C

A

Page 25: 1.ERM COSO 2.ISO 31000

ISO 31000

• ISO 31000

Page 26: 1.ERM COSO 2.ISO 31000

ERM

Page 27: 1.ERM COSO 2.ISO 31000

COSO ERM

• COSO ERM

– COSO ERM

Page 28: 1.ERM COSO 2.ISO 31000

COSO ERM

COSO ERM

• COSO ERM COSO ERM

Page 29: 1.ERM COSO 2.ISO 31000

29

Page 30: 1.ERM COSO 2.ISO 31000

30

• COSO ERM

– COSO ERM

– ISO 31000:2009 -

Page 31: 1.ERM COSO 2.ISO 31000

31