| Titre : |
To what extent is internal control essential in the risk management of a company? |
| Type de document : |
Mémoire |
| Auteurs : |
Vannaro THACH, Auteur |
| Année de publication : |
2021 |
| Importance : |
22 p. |
| Note générale : |
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| Langues : |
Anglais (eng) |
| Mots-clés : |
Management
DIAGNOSTIC STRATEGIQUE ; MANAGEMENT DU RISQUE ; REGULATION
|
| Résumé : |
The development of internal control was first seen in banking institutions in the early 1990s. It then developed in all companies. Since the subprime crisis of 2007, regulation has played an important role and imposed internal control and risk management on companies. COSO has defined internal control "a process, effected by an entity's board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance" AMF has defined risk management "as the risk-taking is an inherent trait of any enterprise. There can be no growth or creation of value in a company without risk-taking. However, if risks are not properly managed and controlled, they can affect the company's ability to attain its objectives. Risk management and internal control systems play a key role in directing and guiding the company's various activities by continually preventing and managing risks". To what extent is internal control essential in the risk management of an industrial company The objective of this thesis is therefore to understand the role of internal control in the risk management of the company, to identify its level of importance and its limits. To do this, we will first define and analyse in detail the terms of the subject, which are internal control and risk management. Secondly, we will see how these two points work together to reduce risks. Finally, we will see the limits and weakness of these points. |
| Programme : |
PGE-Reims |
| Permalink : |
https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=538279 |
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To what extent is internal control essential in the risk management of a company? / 2021 
