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5. Glossary
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COSO
Committee Of Sponsoring Organizations of the Treadway Commission is a private-sector initiative in the USA designed to develop frameworks and guidelines for internal control and fraud prevention (COSO I and 2013) and Enterprise Risk Management (COSO II).
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ERM
Enterprise Risk Management is sometimes referred to as "risk management".
This risk has a special significance for insurance, and is not insurable. To our knowledge, ERM has not excluded insurable risks from its scope. Possible translations would be integrated enterprise risk management or enterprise risk management. Global risk management more specifically associates the organizational decision-making system with risk management....
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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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