La gestion des risques : l’IFAC en parle

Le 7 mai 2015, la Fédération internationale des auditeurs a publié un rapport sur l’importance de la gestion du risque our les entreprises (et les conseils d’administration !) intitulé : « From Bolt-on to Built-in – Managing Risk as an Integral Part of Managing an Organization ».

Effective management of risk helps organizations achieve their objectives, while complying with legal, regulatory, and societal expectations, and enables them to better respond and adapt to surprises and disruptions. This paper positions the management of risk as an indispensable and integral part of decision making and subsequent execution in order for boards and management to ensure their organization makes the best decisions and achieves its objectives. The paper also a) demonstrates the benefits of properly integrating the management of risk, including internal control, into the governance, management, and operations of an organization; b) provides ideas and suggestions on how such integration can be achieved; and c) furnishes practical examples of how professional accountants in business can support their organizations with this integration.

Accéder à ce rapport ici.

Pour celles et ceux qui veulent en savoir plus, vous pourrez également lire les travaux du COSO sur cette thématique : « Enterprise Risk Management – Integrated Framework » (2013) (ici).

Pour information, le cabinet Deloitte vient de publier la 9e édition de son « Global risk management survey » concernant davantage les institutions financières : ici.

Two emerging risks in particular are receiving increased attention from financial institutions and their regulators. Cyber attacks on corporations, including financial institutions, have increased dramatically in the last few years, requiring institutions to strengthen the safeguards for information systems and customer data. Regulators are more closely scrutinizing how institutions manage conduct risk and the steps they are taking to create a risk culture and incentive compensation programs that encourage ethical behavior. Financial institutions must not only comply with these new regulatory requirements and priorities, they also need the flexibility to respond to the next round of regulatory developments that is likely over the coming years. This will require strong risk management capabilities, robust risk infrastructures, and timely, high-quality risk data that are aggregated across the organization.

À la prochaine…

Ivan Tchotourian

Ce contenu a été mis à jour le 4 juillet 2015 à 8 h 17 min.