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 companyMateria / lugar / evento: Auditoría externa Gerencia de riesgos Evaluación de riesgos Control interno Auditoría interna Otros autores: Federation of European Risk Management Associations
European Confederation of Institutes of Internal Auditing
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