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Il Sistema Di Controllo Interno Nella Prospettiva Del Risk Management
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Book Synopsis Il sistema di controllo interno nella prospettiva del risk management by : Giuseppe D'Onza
Download or read book Il sistema di controllo interno nella prospettiva del risk management written by Giuseppe D'Onza and published by Giuffrè Editore. This book was released on 2008 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Integrating Performance and Risk in a Management Control System by : Claudia Presti
Download or read book Integrating Performance and Risk in a Management Control System written by Claudia Presti and published by Springer Nature. This book was released on 2021-11-15 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a theoretical and empirical framework to interpret the possible configurations of the integration between performance management and risk management systems as part of management control systems. The book provides an overview of the development paths of these three systems, outlining the evolution and the current development of these disciplines, highlighting emerging issues and providing some original considerations. The author uses both an inductive and deductive approach in shaping the proposed framework, and includes the perspective of practitioners and academics on the topic. Based on a multiple case study in listed companies and a survey administered to small and medium enterprises, this book provides readers with valuable insights to adapt the proposed framework in different business contexts.
Book Synopsis The Future of Risk Management, Volume II by : Paola De Vincentiis
Download or read book The Future of Risk Management, Volume II written by Paola De Vincentiis and published by Springer. This book was released on 2019-05-23 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: With contributions presented during the Second International Risk Management Conference, this second volume addresses important areas of risk management from a variety of angles and perspectives. The book will cover two separate tracks—financial risk management and risk management and corporate strategies—and will be of interest to academic researchers and students in risk management, banking, and finance.
Book Synopsis Management of the Interconnected World by : Alessandro D'Atri
Download or read book Management of the Interconnected World written by Alessandro D'Atri and published by Springer Science & Business Media. This book was released on 2010-07-27 with total page 535 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Joey F. George I was honored to be asked to open the VI Conference of the Italian Chapter of the Association for Information Systems (ItAIS), held in Olbia, on the Costa Smeralda of Sardinia, Italy, in October 2009. Over 90 research papers were presented over two days, and over 120 people attended the conference. Each day, five par- lel sessions featured papers on diverse information systems topics. Session themes included Information and Knowledge Management; Organizational Change and Impact of ICT; IS Quality, Metrics and Impact; E-Justice and Ethics of Information Systems; Information Systems Development and Design Methodo- gies; E-Services in Public and Private Sectors; Innovation Transfer of IT Research Projects; the Strategic Role of Information Systems; Accounting Management and Information Systems; Human Computer Interaction; and Emerging Issues in a Globalized and Interconnected World. The majority of attendees were from Italy, which would be expected for a meeting of the Italian Chapter of AIS. However, as much as 30% of participants came from elsewhere, from other parts of Europe to be sure, but also from as far away as Nigeria, Mexico and Australia. That the conference was so decidedly international provides support for the 2009 con- rence theme, “Achieving Fusion in the Interconnected World. ” Amid lively d- cussion and intellectual exchanges, professional networks were extended well beyond the Costa Smeralda and new connections and friendships were made.
Book Synopsis Integrating Performance Management and Enterprise Risk Management Systems by : Rosanna Spanó
Download or read book Integrating Performance Management and Enterprise Risk Management Systems written by Rosanna Spanó and published by Emerald Group Publishing. This book was released on 2022-04-18 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Integrating Performance Management and Enterprise Risk Management Systems offers a novel understanding of the multifaceted shades that surround the long called-for and yet not realised integration between performance management and enterprise risk management systems.
Book Synopsis Reshaping Accounting and Management Control Systems by : Katia Corsi
Download or read book Reshaping Accounting and Management Control Systems written by Katia Corsi and published by Springer. This book was released on 2017-03-21 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the relationship between digital innovations on the one hand, and accounting and management information systems on the other. In particular it addresses topics including cloud computing, data mining, XBRL, and digital platforms. It presents an analysis of how new technologies can reshape accounting and management information systems, enhancing their information potentialities and their ability to support decision-making processes, as well as several studies that reveal how managerial information needs can affect and reshape the adoption of digital technologies. Focusing on the four major aspects data management, information system architecture, external and internal reporting, the book offers a valuable resource for CIOs, CFOs and more generally for business managers, as well as for researchers and scholars. It is mainly based on a selection of the best papers - original double blind reviewed contributions - presented at the 2015 Annual Conference of the Italian Chapter of the Association for Information Systems (AIS).
Book Synopsis Risk Management in Small and Medium Enterprises by : Chiara Crovini
Download or read book Risk Management in Small and Medium Enterprises written by Chiara Crovini and published by Routledge. This book was released on 2019-02-13 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a fresh method of assessing and managing risks in SMEs, by adopting a multidisciplinary approach. In small and medium companies, the risk management process cannot be often formalised and procedures are usually integrated unconsciously into the decision-making process. Therefore, to enhance the flexibility of these companies, increase their market share and allow them to grow and manage risks more effectively, the first step is to improve the way decisions are made. Consequently, it is fundamental for those companies to improve the awareness about the way reasonable decisions are made, which can be achieved only through a proper knowledge and the definition of the Risk Appetite Framework. Therefore, by improving knowledge, the risk appetite and awareness in the decision making, companies will implicitly start developing a risk consciousness, which can be translated into a sound risk approach. SMEs need to understand the importance of an effective internal control system. Hence, the central point is the necessity to start reconsidering the company as a unique entity, by adopting a holistic approach. The book explores whether small and medium companies should adopt a formalised risk management process and, more importantly, the role that the development of an appropriate risk mindfulness and approach to expand existing functions plays in these entities. It suggests an appropriate way of thinking about risk, starting with the amalgamation of both past and present theories, and enabling SMEs to find a solution to improve the effectiveness of their risk management strategies.
Book Synopsis Financial Accounting by : Sara Trucco
Download or read book Financial Accounting written by Sara Trucco and published by Springer. This book was released on 2015-06-19 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
Book Synopsis Fostering Sustainability in Corporate Governance by : Salvatore Principale
Download or read book Fostering Sustainability in Corporate Governance written by Salvatore Principale and published by Springer Nature. This book was released on 2023-05-11 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.
Book Synopsis Strengthening Information and Control Systems by : Daniela Mancini
Download or read book Strengthening Information and Control Systems written by Daniela Mancini and published by Springer. This book was released on 2015-12-21 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a collection of original research papers focused on the relationship between information technology and accounting and control models. The book discusses the importance of establishing a synergetic relationship between new information technologies (ERP, BI, web-based technology, data mining, XBRL, etc.) and new or renewed accounting models and tools (performance indicators, prevision and simulation models, accounting models for public administration, etc.) in order to enhance an organization’s capability to manage information and make valuable decisions. The search for these synergies takes place at all organizational levels: at a strategic level, in order to simulate and forecast behaviors and financial results at a management level, in order to innovate performance measurement and improve value creation at the operational level, in order to improve information quality and the efficiency of the information process. This book is particularly useful for IS and CFO managers and scholars, as it is based on a selection of the best papers – original, double blind reviewed contributions - presented to the Annual Conference of the Italian Chapter of AIS under the category “Accounting Information Systems”.
Book Synopsis Empowering Organizations by : Teresina Torre
Download or read book Empowering Organizations written by Teresina Torre and published by Springer. This book was released on 2015-10-03 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a collection of original research papers focusing on the enabling aspects of Information and Communication Technologies. In particular, it focuses on the two topics of digital platforms and digital artefacts, and discusses their role in enabling organizations to achieve specific goals, to exploit innovative value propositions, or to leverage innovative coordination mechanisms. Adopting a multidisciplinary perspective on a variety of information systems topics, the book offers interesting insights for IS managers, business managers, and policymakers alike. It is based on a selection of the best research papers - original double-blind peer-reviewed contributions - presented at the annual conference of the Italian chapter of the AIS, held in Genoa (Italy) in November 2014.
Book Synopsis The European Insurance Industry by : Antonella Cappiello
Download or read book The European Insurance Industry written by Antonella Cappiello and published by Springer Nature. This book was released on 2020-03-04 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the methodologies and functions of a systemic approach to risk governance and internal control capable of tackling the complexity of the insurance business. It focuses on the main trends currently impacting the insurance industry, characterized by new operators, new products and services, new tools, new styles of competition, and new risks. It provides tips and empirical contributions addressing the role of sound internal control and risk management models within an ongoing revision of prudential regulation to better deal with the evolving scenario where insurance activities are becoming increasingly risky and complex. The book is of particular interest to scholars and students of insurance and financial services and practitioners in the insurance industry.
Book Synopsis Financial Strategies for Distressed Companies by : Salvatore Ferri
Download or read book Financial Strategies for Distressed Companies written by Salvatore Ferri and published by Springer Nature. This book was released on 2021-02-23 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial markets have undergone a significant development process, both qualitatively and quantitatively, and partly induced by major pushes for globalization and deregulation. In this context, finance has taken on an increasingly central role for companies and is now on par with production and sales, which have always been the cornerstones of business management. The effects of these structural and functional changes are not limited to the way companies operate, but also imply a change in corporate cultures; one consequence of this phenomenon is the large percentage of managers from the world of finance at the top tiers of corporate organizations. Moreover, environmental turbulence has forced companies to increasingly face negative situations characterized by economic and financial imbalances that may require far-reaching strategic changes. The purpose of this book, therefore, is to investigate the possible financial strategies that companies in distress can adopt; in this regard, it approaches financial strategies as opportunities to resolve and prevent difficult situations for the company. After having systematized the financial strategies and policies used in the governance of companies, the book analyzes both crises and turnaround processes, describing the path until the financial balance is restored. Finally, the authors analyze essential tools for the financial management of companies in trouble, focusing in particular on operational tools for managing the crisis, the recovery plan, and its monitoring.
Book Synopsis Internal auditing by : Mario Anaclerio
Download or read book Internal auditing written by Mario Anaclerio and published by IPSOA. This book was released on 2011-06-06 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'internal auditing è una professione in continua evoluzione che si trova ad operare in un contesto nel quale variano: - gli stakeholder e le loro aspettative; - i modelli di business: soprattutto in periodi di crisi i modelli di business vengono rivisti nell'ottica di catturare nuove opportunità; - la normativa di riferimento (sicurezza sul lavoro, privacy, antiriciclaggio, tracciabilità dei rifiuti ecc.). In uno scenario così mutevole è importante che la funzione di controllo interno organizzi la propria attività per essere in grado di riconoscere tempestivamente i rischi connessi al business della propria azienda e di comunicarli a chi ha il potere decisionale per intervenire a mitigare le minacce. Per questi motivi in questa seconda edizione integralmente rivista - pur preservando la parte relativa alla descrizione ed implementazione del sistema di controllo interno - si è voluto dare ampio spazio alla funzione di internal audit, alle sue principali attività e ai rapporti che la stessa deve intrattenere con gli altri attori che interagiscono a vario titolo sul sistema di controllo interno: il consiglio di amministrazione, il comitato per il controllo interno, il collegio sindacale, la funzione di risk management e di compliance, l'organismo di vigilanza, ecc. L'approccio integrato alla gestione dei rischi richiede infatti il migliore coordinamento possibile tra tutti coloro che partecipano alla governance aziendale. Tale esigenza di coordinamento si è resa peraltro ancor più evidente con la riforma della revisione legale dei conti introdotta dal D.Lgs 39/2010 che ha disciplinato i ruoli e i compiti del comitato per il controllo interno e la revisione contabile negli enti di interesse pubblico, lasciando ampi spazi interpretativi circa le modalità di regolamento dei rapporti con il comitato per il controllo interno previsto dal Codice di Autodisciplina degli emittenti. STRUTTURA - Capitolo 1 - Il sistema di controllo interno e i suoi attori - Capitolo 2 - La funzione di internal audit - Capitolo 3 - Il contesto normativo di riferimento - Capitolo 4 - Il processo di risk management - Appendice
Book Synopsis Controlli interni e risk management nelle amministrazioni pubbliche by : Giuseppe Nucci
Download or read book Controlli interni e risk management nelle amministrazioni pubbliche written by Giuseppe Nucci and published by Gruppo 24 Ore. This book was released on 2021-06-17T00:00:00+02:00 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: L'esigenza di rendere più performanti le amministrazioni pubbliche è più attuale che mai ed è alimentata da istanze tese a soddisfare bisogni di varia natura. Le aspettative - troppo spesso insoddisfatte - sono riferite all'adeguatezza delle risposte fornite ai cittadini in termini sia di contenuti che di accessibilità. Sono in gioco sfide che riguardano tematiche sociali come l'integrazione, il welfare e la sostenibilità, ambiti valoriali come l'etica, la legalità e l'integrità dei comportamenti e, infine, aspetti prettamente organizzativi con, in primo luogo, la capacità di guidare e gestire le amministrazioni pubbliche valorizzando il capitale umano e le sempre più scarse risorse materiali e finanziarie. Se questo è il contesto in cui inserire l'attività di controlli interni, occorre allora individuare una prospettiva sinergica in grado di massimizzare il valore aggiunto che essi possono fornire. Per questa ragione, nel libro, i controlli interni sono considerati come uno strumento che ontologicamente traguarda la performance, l'efficacia e l'efficienza delle attività degli enti pubblici ponendosi obiettivi coerenti, primo tra tutti l'eliminazione degli sprechi. Secondo questa visione, la conformità viene interpretata come il "rispetto di un vincolo" e, coma tale, da obiettivo prioritario dei controlli - se non addirittura esclusivo - viene ridimensionata ad un ruolo servente e strumentale. Seguendo questa impostazione, il volume affronta nella prima parte le varie tipologie dei controlli interni e le principali problematiche, prima tra tutte la necessità del loro coordinamento. Nella seconda parte, invece, viene esaminato il risk management - un'importante pratica aziendale recentemente introdotta nella pubblica amministrazione - rappresentato da un insieme di presidi organizzativi, regole, infrastrutture tecniche e metodologie per la misurazione dei rischi il cui obiettivo è quello di assicurare, in ogni momento, l'allineamento tra la propensione al rischio definita dal vertice dell'organizzazione e l'esposizione effettiva al rischio al fine di migliorare l'efficacia/efficienza delle attività di controllo e, quindi, individuare i punti di debolezza dei processi organizzativi e ridurre gli impatti economici dei rischi. In particolare: - il capitolo 1 evidenzia il cambio del paradigma del controllo in cui il tradizionale focus - la conformità alle regole - si sposta sulla performance e sui cluster in cui occorre agire: la governance, la dirigenza, le strategie, gli assetti organizzativi, i processi ed il concetto stesso di rischio; - il capitolo 2 contiene un quadro sistematico delle tipologie dei controlli interni applicati alle amministrazioni pubbliche: i controlli "tradizionali" previsti dal d. lgs. n. 286/1999, il controllo sulla performance, le verifiche in materia di anticorruzione e, per alcune tipologie di organizzazioni pubbliche, i controlli connessi alla responsabilità amministrativa degli enti di cui al d. lgs. n. 231/2001; - il capitolo 3 insiste sulla necessità di integrazione tra i vari controlli, sotto il profilo degli obiettivi, delle metodologie e, per quanto possibile, degli attori. Viene inoltre descritto il più noto modello di riferimento per i sistemi di gestione e di controllo dei rischi: il Committee of Sponsoring Organizations of the Treeadway Commission, comunemente denominato CoSO ERM; - il capitolo 4 introduce la tematica del risk management nelle amministrazioni pubbliche, soffermandosi sulle principali (pre)condizioni organizzative, culturali ed operative, chiarendo i rapporti con la funzione di internal audit; - i capitoli 5 e 6, infine, evidenziano come ogni amministrazione debba sviluppare uno specifico modello, con relativo processo, di risk management, in relazione alle proprie caratteristiche e a tal fine sono stati illustrati i principali standard internazionali e, in particolare, la norma UNI ISO 31000:2010.
Book Synopsis Il fronteggiamento del rischio di corruzione nella prospettiva economico-aziendale. Problemi attuali e implicazioni per il management pubblico by : Vincenzo Zarone
Download or read book Il fronteggiamento del rischio di corruzione nella prospettiva economico-aziendale. Problemi attuali e implicazioni per il management pubblico written by Vincenzo Zarone and published by G Giappichelli Editore. This book was released on 2017-03-30 with total page 145 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume affronta il tema della corruzione come fenomeno patologico ad elevato impatto sul governo e sugli equilibri degli enti e delle aziende pubbliche. Attraverso la triangolazione di una pluralità di approcci metodologici (content analysis, focus group, experimental research), il lavoro mira a delineare un quadro analitico del fenomeno corruttivo nella prospettiva economico-aziendale, investigandone i tratti fondamentali in relazione al più ampio sistema di decisioni ed operazioni a cui sovrintende il management pubblico.Nella trattazione si espongono riflessioni e analisi sulle possibili configurazioni del costo della corruzione, sull’importanza della formazione e dello sviluppo delle competenze individuali, sulla necessità di rafforzare i sistemi di controllo interno e di risk management, nella convinzione che la messa in opera di principi e strumenti manageriali rappresenti un fattore decisivo per il presidio della legalità, la garanzia del buon andamento e il tempestivo ed efficace fronteggiamento del fenomeno corruttivo.Vincenzo Zarone è ricercatore in Economia Aziendale presso il Dipartimento di Economia e Management dell’Università di Pisa.
Book Synopsis Regulating (from) the Inside by : Iris H.-Y. Chiu
Download or read book Regulating (from) the Inside written by Iris H.-Y. Chiu and published by . This book was released on 2015 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book examines a key aspect of the post-financial crisis reform package in the EU and UK-the ratcheting up of internal control in banks and financial institutions. The legal framework for internal controls is an important part of prudential regulation, and internal control also constitutes a form of internal gatekeeping for financial firms so that compliance with laws and regulations can be secured. This book argues that the legal framework for internal control, which is a form of meta-regulation, is susceptible to weaknesses, and such weaknesses are critically examined by adopting an interdisciplinary approach. The book discusses whether post-crisis reforms adequately address the weaknesses in regulating internal control and proposes an alternative strategy to enhance the 'governance' effectiveness of internal control."--Bloomsbury Publishing.
