Guidance on the 8th EU Company Law Directive, article 41 : part 2
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| Tag | 1 | 2 | Valor |
|---|---|---|---|
| LDR | 00000cam a22000004b 4500 | ||
| 001 | MAP20110073572 | ||
| 003 | MAP | ||
| 005 | 20111222160130.0 | ||
| 008 | 111222s2010 bel|||| ||| ||eng d | ||
| 040 | $aMAP$bspa$dMAP | ||
| 084 | $a7 | ||
| 245 | 0 | 0 | $aGuidance on the 8th EU Company Law Directive, article 41$b: part 2 |
| 260 | $aBrussels$bFERMA$bECIIA$c2011 | ||
| 520 | $aThis document complements the Guidance on the 8th EU Company Law Directive (Art. 41), published by FERMA and ECIIA on 21 September 2010, with recommendations for implementing operationally the statement of the Directive:Monitoring the effectiveness of the internal control, internal audit and risk management systems. While general concepts are detailed in the Part 1, senior executives and executive committees will find in this Part 2 answers to questions for improving the governance of their companies. The purpose of FERMA and ECIIA is not to deliver the definitive answer, but to suggest some best practices from among their members to help senior executives adapt those practices to their company. In particular, the goals and missions of enterprise risk management (ERM), internal control and internal audit are explained in these documents, but our purpose is not to promote any particular organisation model. These functions must be implemented, whether dedicated departments are created for each one or not, depending on the size, the organisation and the culture of the company | ||
| 650 | 1 | $0MAPA20080579081$aAuditoría externa | |
| 650 | 1 | $0MAPA20080591182$aGerencia de riesgos | |
| 650 | 1 | $0MAPA20080601522$aEvaluación de riesgos | |
| 650 | 1 | $0MAPA20080571696$aControl interno | |
| 650 | 1 | $0MAPA20080579098$aAuditoría interna | |
| 710 | 2 | $0MAPA20080471415$aFederation of European Risk Management Associations | |
| 710 | 2 | $0MAPA20100051498$aEuropean Confederation of Institutes of Internal Auditing |