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Introduction au management des risques de l’entreprise

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Cours management : Le management des risques de lentreprise

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  • comptes et de l’information financière, des risques et du contrôle interne, de l’audit interne et externe, chargé de préparer, dans ces domaines, les travaux du conseil. 2 Dans la suite de ce document, on entendra par conseil, le conseil d’administration ou le conseil de surveillance.
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  • sur le cadre général de lOrganisation Internationale du Travail (OIT) et sur des éléments des systèmes de management de la santé-sécurité (Organisation Internationale du Travail, 2001). La gestion de ces risques obéit à de nombreux enjeux qui vont du devoir de …
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  • Il existe une multitude de normes traitant des risques selon le secteur ou l’activité. Elles permettent cependant de traiter un aspect du risque à la fois dans un périmètre restreint. L’ISO 31000:2009, référentiel de management du risque, propose des axes pour mettre en place, quels que soient la ta

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Le suivi de l’efficacité des systèmes de contrôle interne

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Guide de gestion intégrée du risque - Canada.ca

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  • Le Manuel daudit interne est louvrage international de référence sur le métier dauditeur interne. Élaboré sous légide de la fondation pour la recherche de lHA, il est le fruit de la collaboration de professeurs et de praticiens. Cette adaptation aux contextes européen et français réalisée par lIFACI en fait un outil idéal pour les auditeurs internes, les étudiants en audit
  • Le conseil d’administration a le droit de l’approuver ou non : il est donc l’entité qui surveille le système de gestion des risques et de contrôle interne. Cet élargissement des missions du conseil d’administration résulte de l’Ordonnance du 8 décembre 2008 , transposition de la huitième Directive Européenne.

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