Le COSO - Committee of Sponsoring Organizations – a publié le résultat d’une réflexion relative à la gestion des risques intitulée Strengthening Enterprise Risk Management for Strategic Advantage.
Cette recherche apporte un éclairage focalisé sur quatre domaines sensibles où les efforts devraient être entrepris afin de tenir compte au mieux l’évolution du paysage des risques.
“Management is often being asked to provide their boards with more information regarding key risk exposures,” said COSO Chairman David Landsittel. “The challenge facing management is designing and implementing an enterprise wide approach to risk management that is both strategic and value-adding so that the board and senior management have a rich understanding of the organization’s top risk exposures. This thought paper highlights four specific areas where management can work with their board to provide appropriate risk oversight related to strategies and objectives.” via Strengthening Enterprise Risk Management for Strategic Advantage (cache)
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