Difference between revisions of "OM:Risk management"
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According to the ISO 31000 standard, risk management is a management task in which the risks of an organization are identified, analyzed and evaluated. A risk management system is an instrument for the early identification of risks with a significant influence on the company's net assets, financial position and results of operations with the aim of enabling suitable countermeasures to be taken in good time by informing the decision-makers.
Objectives[edit | edit source]
The purpose of this Directive is to systematise internal controls within the framework of a risk management system.
This Directive applies to all sectors and disciplines.
Responsibilities[edit | edit source]
As an integral part of the planning and controlling process, the risk management system (RMS) is assigned to the management.
As the central steering body of the RMS, a working group is to be set up in which the most important corporate divisions are represented.
Risk categories[edit | edit source]
| Category | Information obligation | Supervision |
| Strategic risks
Risks threatening the continued existence of the company |
Immediate information of
|
Regular reporting to shareholders |
| Operating risks
Major risks |
Immediate information of the upper management | Monitoring by the upper management |
| Detailed risks | Regular information of the management | Monitoring by the responsible division managers |
<bookshelf src="Book:Organization Manual" />
According to the ISO 31000 standard, risk management is a management task in which the risks of an organization are identified, analyzed and evaluated. A risk management system is an instrument for the early identification of risks with a significant influence on the company's net assets, financial position and results of operations with the aim of enabling suitable countermeasures to be taken in good time by informing the decision-makers.
==Objectives==
The purpose of this Directive is to systematise internal controls within the framework of a risk management system.
This Directive applies to all sectors and disciplines.
==Responsibilities==
As an integral part of the planning and controlling process, the risk management system (RMS) is assigned to the management.
As the central steering body of the RMS, a working group is to be set up in which the most important corporate divisions are represented.
==Risk categories==
{| class="greyscale"
|+
|''' Category'''
|'''Information obligation'''
|''' Supervision'''
|-
|Strategic risks
Risks threatening the continued existence of the company
|Immediate information of
* the upper management
* the shareholder
|Regular reporting to shareholders
|-
|Operating risks
Major risks
|Immediate information of the upper management
|Monitoring by the upper management
|-
|Detailed risks
|Regular information of the management
|Monitoring by the responsible division managers
|}| Line 1: | Line 1: | ||
| + | <bookshelf src="Book:Organization Manual" /> | ||
According to the ISO 31000 standard, risk management is a management task in which the risks of an organization are identified, analyzed and evaluated. A risk management system is an instrument for the early identification of risks with a significant influence on the company's net assets, financial position and results of operations with the aim of enabling suitable countermeasures to be taken in good time by informing the decision-makers. | According to the ISO 31000 standard, risk management is a management task in which the risks of an organization are identified, analyzed and evaluated. A risk management system is an instrument for the early identification of risks with a significant influence on the company's net assets, financial position and results of operations with the aim of enabling suitable countermeasures to be taken in good time by informing the decision-makers. | ||