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4. Conclusion
In the first section, we briefly reviewed three requirements for global risk management. Even though COSO II was born out of a culture of internal control, there has been significant progress compared with COSO I. The integration of internal control as an element of the overall system is also positive. The integration of internal control as part of the overall system is also positive, and we'll come back to this in a moment.
ISO 31 000, 31 010 and Guide 73 form a coherent "ready-to-use" package, but do not address internal control. Finally, the AMF recommendation addresses risk management and internal control together.
Now, in practice, there is a huge gap between the ambitions of the prescriptions and the possibilities offered by the conceptual framework of an inefficient triptych to take account of uncertainty and complexity.
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Conclusion
Glossary
Bibliography
Websites
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COSO – The Committee of Sponsoring Organizations of the Treadway Commission
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ISO – International Organization for Standardization
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Standards and norms
- Management du risque : Principes et lignes Directrices. Novembre 2009. - ISO. ISO 31000 :2009 -
- Management du risque : vocabulaire. - ISO. FD ISO guide 73 - Décembre 2009
- Gestion des risques : Techniques d'évaluation des risques. - ISO. ISO/CEI 31010 :2009 - Novembre 2009
The ISO 9000 family includes many standards, including :
ISO 9001:2008...
Regulations
AMF Recommendation no. 2010-16. Reference framework for risk management and internal control systems. Reference text: article L. 621-18-3 of the French Monetary and Financial Code.
Loi n° 2003-706 du 1 er août 2003 de sécurité financière.
Act no. 2008-649 of July 3, 2008 containing various provisions adapting company law to Community...
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