Suchergebnisse

• eBook-Kapitel aus dem Buch Managementhandbuch IT-Sicherheit

  IT-Risikomanagement durch Risikotransfer

  Constanze Brand, Christian Schauer
• eBook-Kapitel aus dem Buch Rechtliche Grundlagen des Risikomanagements

  Standards im Risikomanagement

  Dr. Peter Winter

  …Deutschland noch keine nationale RM-Norm, sodass auch eine Zertifizierung, vergleichbar zu Qualitäts- und Umwelt- management, bislang nicht möglich ist. Derzeit… …RiskManagement –Guidelines for principles and im- plementation of risk management), die voraussichtlich 2008 veröffentlicht werden wird. Ebenso bestehen bislang… …existieren seit längerem risikobezogene Ansätze, wie z. B. Total Quality Management, Industrial Engineering oder fehler- freie Produktion.21 Der Standard JIS Q… …durch die Leitung. · Das Management von Ressourcen: Ermittlung und Bereitstellung von Ressour- cen zur Aufrechterhaltung und Verbesserung des RM…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Practical Implications

  Thomas Henschel

  …263 7 Practical Implications This chapter on practical implications for SME risk management practices will first discuss which deficits appear in… …the risk management types developed in Chapter 6, and it proposes which measures must be taken if the companies are to continue to develop positively… …management types (Section 7.2). The chapter concludes by presenting details of the components of a holistic risk management framework (see Section 2.1) and… …Types of Risk Management Practices A summary is given of implications being specific for the risk management types derived in Section 6.1, with… …explanations on the appropriate action needed to improve their risk management. The following sections deal with the weaknesses identified within the de-… …bles 6.1 to 6.3. 7.1.1 Reactor Concerning the implementation of a risk management, the reactor type reveals the largest need for action. Strategy and… …Implications 264 – management fails to articulate a viable organizational strategy – a strategy is articulated but technology, structure and processes are not… …linked to it in an appropriate manner – or management adheres to a particular strategy-structure relationship even though it is no longer relevant to… …to date. The first priority is to im- prove the management structure. Especially in the areas of business planning and controlling essential… …development depends essen- tially on the management recognizing the sense of urgency and the willingness to make demands on professional assistance. Business…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Literature Review

  Thomas Henschel

  …21 2 Literature Review This chapter assembles literature on various aspects of risk management which together may constitute a comprehensive… …management and related topics. The issues dealt with are centred around what is called by this thesis the “holistic risk management approach.” Section 2.2… …analyses the research into management behaviour and the attitude to risk, and it describes the special characteristics of SMEs. Section 2.3 reviews business… …– such as the Balanced Scorecard – and their application for risk man- agement purposes. Risk management in the stricter sense is discussed in Sec-… …tion 2.5, with its aspects of risk management process (Section 2.5.1), risk management organization (Section 2.5.2) and project risk management (Sec-… …tion 2.5.3). In Section 2.6 typologies to assess business strategies are critically reviewed, whether they already cover risk management considerations… …or whether they can be adopted to evaluate the companies’ risk management ca- pabilities. Section 2.7 then summarizes the findings of the literature… …review which have shown to be of particular relevance for the approach of this thesis. 2.1 Holistic Risk Management Approach Although risk is pervasive… …throughout society, this thesis narrows its focus by concentrating on business risk management in SMEs. The Faculty of Finance and Management of The Institute… …of Chartered Accountants in England and Wales (2002) states about SMEs: “... risk management has become established as a core business activity. How-…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Introduction

  Thomas Henschel

  …1 1 Introduction The present PhD thesis presents an empirical approach to risk management practices in selected industries of German small to… …medium-sized enterprises (SMEs). Section 1.1 of this introductory chapter discusses risk management in Germany. SMEs are of great importance in Germany… …management and presents the reactive and proactive risk management paradigms. When facing the man- agement of individual projects companies have to deal with… …both local and global risk considerations, which means the consolidation of single project risk assessments into the company-wide risk management… …research approach and the outline of the subse- quent chapters. 1.1 Background: Risk Management in Germany 1.1.1 Risk Management Deficiencies in Small to… …empirical business management research (see Ossad- nik et al., 2004; Berens et al., 2005). Concerning the current state of risk man- agement in Germany there… …management suitable for SMEs could be designed (Consultation and Research Centre of the Institute of Chartered Accountants in England and Wales – briefly… …: ICAEW, 2005). This fact is often explained by risk management being a very young branch of business management theory which has yet not developed… …no empirical results on project risk management in SMEs (Guserl, 1996; Troßmann and Baumeister, 2004; Alquier and Tignol, 2006) the characteris- tics… …of risk management in project-oriented companies will be given special consideration. 1.1.2 Legal Regulations Concerning Risk Management, Basel II In…

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• eBook-Kapitel aus dem Buch Managing Risks in Supply Chains

  Managing Supply Risks: A System Theory Approach to Supply Early Warning Systems

  Christopher Jahns, Evi Hartmann, Marco Moder

  …External developments and incidents in the upstream supply chain can lead to a vulnerable Supply Management. To fully cover the existing range of supply… …risks, attention needs to be focused on the early stage of Supply Risk Management. The purpose of this paper is to provide insights into the key factors… …of Early Warning Systems in Supply Management: Why is such a system necessary and how should it be developed and implemented in order to identify… …, analyse, and assess risks in Supply Management? Literature analysis shows the demand for more theoretically grounded and empirical research in this area… …automotive industry. Keywords: Supply Management, Early Warning System, Risk Exposure, Supply Risk Management 1 Developments in Supply Environment and… …Markets Lead to an Increasing Risk Exposure for the Supply Management Trends and developments in environment and market structures have always been… …leads to an en- forced ‘Bull-Whip’ effect (Lee et al. 1997), which is the root cause for hec- tic order and adaptation processes in Supply Management and… …case the reason for a deteriorating col- laboration between Logistics und Supply Management departments. In the worst case they are the reason for… …important factor for Supply Management. Working with foreign suppliers may entail a certain decrease in supply efficiency. These selected conceptual… …examples from the field of Supply Management clarify the necessity of an active Supply Risk Management. The question arises, which risks are actually…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Interview Results

  Thomas Henschel

  …indicated in Chapter 3, the research interviews particu- larly investigated the influence of management behaviour on the risk man- agement in SMEs. Section… …5.2 explores quantitative interview issues. This part covers the same risk management aspects as the corresponding questionnaire in Sec- tion 4.3. In… …proach, scoring variables to judge risk management abilities are constructed (Section 5.3). Then, being specific for the interview approach, the moderating… …effect of management behaviour on the establishing and maintaining of risk management is discussed (Section 5.4). The research interviews were carried out… …and risk management (Section 5.2.5) fol- low. The results are discussed with respect to enterprise size effects as well as with respect to the… …“Controlling function” is a German peculiarity. The English language area prefers the term “management accounting.” Interview Results 152 comparable) to… …examine whether the risk management practices of the respec- tive firm have been changing over time. The interview firms were selected according to the… …accountant 21 55.3% Tax advisor 13 34.2% Management consultant 1 2.6% No external support 3 7.9% Total 38 100.0% Firstly, the external business environment… …the certified chartered accountants being preferred in medium-sized and large firms. A management consultant is brought in very seldom. Summarizing… …in business management. This tendency is essentially found in small firms. Table 5.3 Business Planning Components (I 3.1*) and Time Horizon (I 3.2)…

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• eBook-Kapitel aus dem Buch Risk Management Practices of SMEs

  Questionnaire Results

  Thomas Henschel

  …and the implementation of risk management in German small to medium-sized enterprises. In a first approach, the current state of risk management has… …management systems (Section 4.4). To validate the self-developed scoring of “risk man- agement practices,” the questionnaire results will be analysed by… …management approach, is discussed (Section 4.2.2). As a first step toward the main topic of risk management, the univariate analysis reports on early warn- ing… …satisfactory. The average response rate of empirical studies on SME risk management practices goes from 8% to 17% (see Consultation and Research Center of the… …ICAEW, 2005, pp. 6–7; Clink, 2001, p. 90). Questionnaire Results 98 4.2.2 Business Planning as a Base for Risk Management As emphasized in the… …not well-developed (see the Appendix F, Question 1.8). 4.2.3 Early Warning Systems for Risk Identification To approach the subject of risk management… …whether they even may overestimate the capability of their risk management efforts. 4.3 Bivariate Analysis In the following sections, selected… …univariate analyses have already indicated for the respective totals (Section 4.2.2). This fact must be taken into account when developing risk management… …instruments of performance measurement such as Balanced Scorecard, shareholder value and knowledge management have already become established in SMEs. Then it… …will be inves- tigated, to what degree these instruments are employed for risk management purposes (Questions 3.1–3.3). The use of instruments of…

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• eBook-Kapitel aus dem Buch Common Body of Knowledge in Internal Auditing

  Internal Audit Activities

  European Confederation of Institutes of Internal Auditing

  …audit issues are resolved as well as who has primary responsibility for re- porting to senior management and monitoring corrective action. 6.1. Internal… …and mergers in Bel- gium, Greece, Netherlands, Spain and Switzerland; • a high percentage of involvement in enterprise risk management in Estonia… …, Norway and Switzerland; • a high percentage of management effectiveness audits in Belgium, Czech Re- public, Norway, Sweden and UK & Ireland; • a high… …and Spain; • a high percentage of involvement in resource management and controls in Aus- tria, Estonia, Finland, Sweden and UK & Ireland; • a high… …Requirements Control Framework Monitoring and Development Corporate Takeovers / Mergers Enterprise Risk Management Ethics Audits External Audit… …Performance Management Effectiveness Audit Operational Audits Quality / ISO Audits Resource Management and Controls Security Issues Social and… …increase in the importance of consulting / advisory, governance audits, information technology audits and management audits. On the contrary, we notice a… …management audits in Estonia; 6 Internal Audit Activities 96 Ta bl e 46 : Ev ol ut io n of In te rn al A ud it A ct iv iti es (% ) C ou… …results to senior management. When comparing all 21 European countries we see • a high percentage of auditees primarily responsible for reporting of… …audit results to senior management in Norway and Swede; • a high percentage of CAEs primarily responsible for reporting of audit results to senior…

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• eBook-Kapitel aus dem Buch Die Interne Revision als Change Agent

  Begriffsabgrenzungen

  Dr. Peter Kundinger

  …„Veränderung“, der Umgang damit („Change Management“) und schließlich die sie treibenden Personen („Change Agents“) ___________________ 4 vgl. Peemöller, Volker… …, S.20: „This valuable information (...) should be properly commu- nicated to the appropriate management or operating personnel.“ 14 vgl. Walter… …Tätigkeiten (Risikoeinstufung, -management etc.), CSA, Consulting, kooperative Tätigkeiten etc. 23 vgl. Roth, James: How do internal Auditors add value?, S.33… …folgend, lassen sich die Formen Compliance, Operational und Management Audit abgrenzen. 1.1.2.1.1 Compliance Audit Compliance meint„ die Fähigkeit, in… …for the purpose of providing an independent assessment on risk management, control or governance processes for the organization.“ 50 IIA (Hrsg.)… …Anspruchsgruppen des Unternehmens (z.B. Aktionäre) genutzten Verfahren zur Überwachung der vom Management eingesetzten Risiko- und Kontrollprozes- se“; siehe… …externe Dienstleister vorausgesagt.59 1.1.2.1.3 Management Audit Management Audit meint die Leistungsbeurteilung und Leistungsbewertung von Führungskräften… …Schwerpunkten wie z. B. Unternehmenswachstum, Zukunftschancen oder Früh- warnsysteme.62 Mit dem Hinzukommen des Management Auditing63 wurden bishe- rige… …Beratung sowie dem Operational und Management Audit. Diese Leistungen gewähren zum einen unternehmensumspannende Einsatzmöglichkeiten, wie sie eine… …Informationstechnologie Part IV: Geschäftsführungsfähigkeiten • Strategisches Management • Weltweite Geschäftsumgebung • Verhaltensweisen • Managementfähigkeiten •…

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