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1.ERM COSO
2.ISO 31000
3.ERM
4.
ERM COSO
- 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
• :
Treadway
COSO
COSO 1992
(Internal
Control – Integrated Framework)
(
)
404
2001 (Enron)
(WorldCom)
404
COSO 2004 ERM
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(Enterprise Risk Management –
Integrated Framework
COSO ERM ) COSO
2004 9
COSO 2004
• COSO ERM COSO
1.
2.
3.
4.
5.
6.
7.
8.
COSO 2004
ERM
ERM
ERM :
•
• ERM
• ERM
ERM 2013 ACIIA
Wangdao Governance
Creating Social Value
Emerging Issues
Current Issues
Best Practices
Self Assessment
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20
1,200
2014.11.03-11.05
圓山飯店
2013 ACIIA
2013 ACIIA
2013 ACIIA
2013 ACIIA
ISO 31000
ISO 31000
•
ISO 2009 11 15
ISO 31000:2009 -
(Risk Management – Principles and
guidelines)
• ISO 31000
PDCA
ISO 31000
• ISO 31000
–
–
–
ISO 31000
P-D-C-A
P
D
C
A
ISO 31000
• ISO 31000
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–
–
–
–
ERM
COSO ERM
• COSO ERM
– COSO ERM
–
•
–
–
COSO ERM
•
COSO ERM
•
•
•
• COSO ERM COSO ERM
•
29
30
• COSO ERM
– COSO ERM
– ISO 31000:2009 -
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31