Suchergebnisse

• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Prüfung des Managements der OpRisk

  Holger Wagner, Gerhard Löhr

  …Supervision of Operational Risk“, die auch heute noch als Grundregelwerk zumindest für internationale Kreditinstitute empfehlenden Charakter haben. Dabei ist… …Mindestanforderungen an ein Risikomanagementsystem der Banken (Ma- Risk) und zum anderen mit detaillierten Anforderungen an die Quantifizie- rung von Risiken (SolvV)…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Prüfung der Intensiv- und Problemkreditbearbeitung

  Axel Becker, Arno Kastner

  …Risk in einer umfassenden Systemprüfung der Sanierungs- und Abwicklungs- bereiche. Für das Prüffeld der „Problemkreditbearbeitung“ gibt es bislang ei-…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Projektrevision im Mittelstand Pr?fungs- oder Beratungsaufgabe?

  Christian Funk, Michael Neuy

  …gegnen. Hierbei ist eine Prüfung der Projektorganisation gefragt. Auch dazu ein Hinweis aus: COBIT 4.0 (Deutsch) PO10.9 Project Risk Ma- nagement…
• eBook-Kapitel aus dem Buch Interne Revision aktuell

  Werkzeuge für die Revisionsarbeit

  Roul Vierke

  …, Risk and Compliance“ (kurz: GRC) unterstützen. Diese sind beispielsweise Systeme zum Identity Management, Risk-Management oder auch Module von… …Deutsch- land wird nachfolgend auf das Modul „GRC“ der SAP AG eingegangen. Governance, Risk and Compliance Mit den Stichworten „Governance, Risk and… …und die Planung der notwendigen Ressourcen für das Erreichen der Ziele. Risk (Risiko-Management): Der Umgang von bekannten und unbekannte Ri- siken… …deren Verwendung. Beispiel: Das Modul GRC der SAP AG Die SAP AG, Walldorf, bietet in Ihrer Lösungspalette ein Anwendungssystem für Governance, Risk und…

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

  Supply Chain Risk Management: Development of a Theoretical and Empirical Framework

  Wolfgang Kersten, Mareike Böger, Philipp Hohrath, Hagen Späth

  …3 Supply Chain Risk Management: Development of a Theoretical and Empirical Framework Wolfgang Kersten, Mareike Böger, Philipp Hohrath, and Hagen… …Späth Abstract This paper shows why the vulnerability of supply chains and therefore supply chain risk is increasing. First, the definition, the… …sources and the drivers of supply chain risk are examined. Second, a framework for Supply Chain Risk Management is de- veloped which uses theoretical as… …: Risk, Supply Chain Risk Management, Vulnerability, Risk Management Process 1 Introduction Due to trends such as globalisation and the increasing… …is e.g. caused by strongly synchronised interfaces between companies and a reduction of inventory. The dependence leads to the increase of risk in the… …increase, the supply chain management concept has to be ex- tended by methods of complexity and risk management. However, to transfer these management… …Wolfgang Kersten, Mareike Böger, Philipp Hohrath, and Hagen Späth 4 result from the combination of complexity and risk management with supply chain… …management: supply chain complexity management and supply chain risk man- agement. The latter will be covered in this paper. By using these concepts, changes… …of risk and complexity can be recognized, monitored and managed. This is due to the fact that the design and the operation of a value chain on the… …inter-organisational level determine both the complexity and the risk within that value chain. The actual levels of complexity and risk are im- portant influencing…

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

  Integrated Performance - And Risk Management in Supply Chains - Basics and Methods

  Herwig Winkler, Bernd Kaluza

  …19 Integrated Performance – And Risk Management in Supply Chains – Basics and Methods Herwig Winkler and Bernd Kaluza 1 Problem description… …continuously be improved. In addition to performance measurement-systems, the application of risk management is claimed to identify, evaluate, and manage… …latent as well as overt risks, which negatively in- fluence the information-, material- and money flows. With sophisticated risk man- agement, it is… …possible to maintain a high level of security of source, make, and de- liver processes. Up to now supply chain management, performance measurement, and risk… …. Otherwise, meas- ures to improve the performance boost the risk situation extraordinarily. Non- integrated performance and risk management in supply chains… …the interdependencies be- tween performance and risk and implement supply chain measures holistically. In our contribution, we will present an… …approach for an integrated performance- and risk management-concept in supply chains. In today's business, we do not have just one type of a supply chain… …and Bernd Kaluza 20 risk and performance management concept has to consider these circumstances. It is necessary to pay attention to the specific… …criteria of decentralised unmanaged supply chains and centralised strategic supply chain networks. The concept for an integrated performance- and risk… …performance- and risk management contain all of the plan- ning and controlling activities commencing from goal planning up to the monitor- ing of the reached…

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

  Complexity-Induced Supply Chain Risks - Interdependencies between Supply Chain Risk and Complexity Management

  Corinna Engelhardt-Nowitzki, Helmut E. Zsifkovits

  …37 Complexity-Induced Supply Chain Risks – Interdependencies between Supply Chain Risk and Complexity Management Corinna Engelhardt-Nowitzki… …increasingly unpredictable demand and supply, the issue of supply chain risk management becomes critical. Being part of a complex supply network, a company has… …or adapt adequately or how to improve the ability to (re-)act and adapt without increasing complexity and risk as a conse- quence. The presented… …in detail, how to adapt and to apply risk management principles and tools on dynamic system requirements involving specific complexity-driven supply… …of risk management in supply chains. Keywords: Supply Chain Risk, Uncertainty, Supply Chain Complexity Corinna Engelhardt-Nowitzki and Helmut E… …supply, the issue of supply chain risk handling sharing be- comes critical. There are multiple definitions for risk (refer e.g. Diederichs, 2004, pp. 9-10… …, Wall, 2003, p. 665-666, Selch, 2000, p. 362, Hinterhuber, 1998, p. 19 or Kless, 1998, p. 93), most of them differentiating between “risk in a broad… …sense” as a deviation from the expected or planned situation, be it positive (“chance” or “spe- culative risk”, Blitz, 2000, p. 15) or negative (“loss” or… …“risk in a pure sense”, Hin- terhuber, 1998, p. 19). For successful supply chain management (SCM) both di- mensions have to be considered. Also positive… …overbooked capacity units). Therefore the risk definition in the context of SCM has to be comprehensive. From an economic point of view, risk is defined as…

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

  Reliability Improvement in Supply Chain Design under Demand and Supply Uncertainties

  Ilham Kissani

  …the already measured suppliers’ sourcing reliability. In fact, for manufacturing firms, supply shortage is a common risk related to sourcing, and the… …redundancy is Ilham Kissani 60 a technique which could counter this risk by giving other alternatives of suppliers. As a result, in case of a demand… …examine other types of risks and try to find suitable method to quantify and model them. Besides, one can assume interde- pendencies between risk factors… …risks resulting in an increasing interest in supply chain risk management issues, both as a practical application and as a research area. Hence, as…

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

  An Empirical Investigation into Supply Chain Vulnerability Experienced by German Firms

  Stephan M. Wagner, Christoph Bode

  …primary purpose of this research was to study supply chain risk sources in more detail and specifically in- vestigate the relationship between supply chain… …vulnerability and supply chain risk. Based on the responses from 760 German-based firms it can be shown that struc- tural variables of supply chain design, such… …, are relevant for a firm’s exposure to supply chain risk. Overall, this research constitutes the first large-scale investigation and provides a more… …fine-grained understanding of antecedents of supply chain risks. Keywords: Supply Chain Management, Risk Management, Vulnerability, Survey 1 Introduction… …The recent memorable crises and catastrophes and their impact on supply chains have shaken up academics and practitioners for supply chain risk… …chain risk and risk management during the last years. A substantial body of recent literature deals with descriptions of supply chain disruptions and… …Stephan M. Wagner and Christoph Bode 80 risk mitigation and business continuity planning that aim at ultimately creating ro- bust and resilient supply… …, 2005a). In general, results from large-scale empirical research on supply chain risk issues are scarce (Peck & Jüttner, 2002; Svensson, 2002; Zsidisin &… …advantage of economies of scale in its inbound supply chain, it might be ex- posed to higher supply chain risk. The goal of this research is to investigate… …risk categories. Figure 1 shows the underlying mo- del. Customer dependence Supplier dependence Supplier concentration Single sourcing Global sourcing…

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

  Enterprise and Supply Risk Management from the Perspective of Internal and External Auditors

  Michael Henke, Reiner Kurzhals, Christopher Jahns

  …97 Enterprise and Supply Risk Management from the Perspective of Internal and External Auditors Michael Henke, Reiner Kurzhals, and Christopher… …of Enterprise and Supply Risk Management as well as the results of an empirical study will be presented. This study was conducted in regards to the… …essential functions and institutions of Supply Risk Management. As a result, this will determine if and how the ERM framework is to be utilized for Supply… …Management. At the same time it will be another step on the way to developing an integrated and process-oriented approach to Supply Risk Management in terms… …of ERM. 1 Nature and relevance of the problems: Enterprise Risk Management (ERM) as a starting point for the further development of an integrated… …and process-oriented Supply Risk Management? The Committee of Sponsoring Organizations of the Treadway Commission (COSO) introduced the so-called… …“Enterprise Risk Management (ERM) Framework” in the year 2004 (cp. Figure 1). It is safe to assume that the ERM framework will spread worldwide. Its great… …Risk Management systems based on its universal application (cp. Eichler/Bungartz 2004, pp. 108 and 112-113). Michael Henke, Reiner Kurzhals, and… …Christopher Jahns 98 Figure 1: Enterprise Risk Management (ERM) – the model of the Committee of Sponsoring Organizations of the Treadway Commission The… …question related to the topic of the paper is this: Is ERM a good point to start the further development of an integrated and process-oriented Supply Risk…

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