Enterprise risk management : integrating with strategy and performance. Executive summary

<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
  <record>
    <leader>00000cam a22000004  4500</leader>
    <controlfield tag="001">MAP20250014190</controlfield>
    <controlfield tag="003">MAP</controlfield>
    <controlfield tag="005">20250926131603.0</controlfield>
    <controlfield tag="008">250924s20170106usa||||       ||| ||eng d</controlfield>
    <datafield tag="040" ind1=" " ind2=" ">
      <subfield code="a">MAP</subfield>
      <subfield code="b">spa</subfield>
      <subfield code="d">MAP</subfield>
    </datafield>
    <datafield tag="084" ind1=" " ind2=" ">
      <subfield code="a">7</subfield>
    </datafield>
    <datafield tag="110" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080445652</subfield>
      <subfield code="a">PricewaterhouseCoopers</subfield>
    </datafield>
    <datafield tag="245" ind1="1" ind2="0">
      <subfield code="a">Enterprise risk management</subfield>
      <subfield code="b">: integrating with strategy and performance. Executive summary</subfield>
      <subfield code="c">PricewaterhouseCoopers</subfield>
    </datafield>
    <datafield tag="260" ind1=" " ind2=" ">
      <subfield code="a">London</subfield>
      <subfield code="b">PricewaterhouseCoopers</subfield>
      <subfield code="c">2017</subfield>
    </datafield>
    <datafield tag="300" ind1=" " ind2=" ">
      <subfield code="a">16 p</subfield>
    </datafield>
    <datafield tag="500" ind1=" " ind2=" ">
      <subfield code="a">This project was commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)</subfield>
    </datafield>
    <datafield tag="505" ind1="0" ind2=" ">
      <subfield code="a">The changing risk landscape -- Management's guide to enterprise risk management -- The board's guide to enterprise risk management -- What enterprise risk management has achieved --  Benefits of effective enterprise risk management -- The role of risk in strategy selection -- A focused framework -- Looking into the future</subfield>
    </datafield>
    <datafield tag="520" ind1=" " ind2=" ">
      <subfield code="a">The text emphasizes the integration of risk considerations into both strategic planning and performance management. It presents a modern perspective on enterprise risk management and introduces a framework with five components designed to enhance decision-making and strategy execution. Key themes include aligning risk with performance, meeting governance expectations, adapting to global market complexities, leveraging evolving technologies, and improving transparency through expanded reporting. It also references COSO's complementary publication, "Internal Control-Integrated Framework," which remains valid for consistent reporting practices</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080591182</subfield>
      <subfield code="a">Gerencia de riesgos</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080612078</subfield>
      <subfield code="a">Procesos de integración</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20140025138</subfield>
      <subfield code="a">Globalización</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080586546</subfield>
      <subfield code="a">Nuevas tecnologías</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080588434</subfield>
      <subfield code="a">Toma de decisiones</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080615703</subfield>
      <subfield code="a">Transparencia financiera</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080571696</subfield>
      <subfield code="a">Control interno</subfield>
    </datafield>
    <datafield tag="650" ind1=" " ind2="4">
      <subfield code="0">MAPA20080617868</subfield>
      <subfield code="a">Planificación estratégica</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080477639</subfield>
      <subfield code="a">Committee of Sponsoring Organizations of the Treadway Commission</subfield>
    </datafield>
    <datafield tag="710" ind1="2" ind2=" ">
      <subfield code="0">MAPA20080445652</subfield>
      <subfield code="a">PricewaterhouseCoopers</subfield>
    </datafield>
    <datafield tag="787" ind1="0" ind2=" ">
      <subfield code="w">MAP20250014213</subfield>
      <subfield code="t">Informe situación de la gestión de riesgos empresariales 2025 : presentación de resultados</subfield>
      <subfield code="d">Madrid : Asociación Española de Gerencia de Riesgos y Seguros : Instituto de Auditores Internos de España, 2025</subfield>
    </datafield>
  </record>
</collection>