Internal Control and Assets Management

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Author(s): María de Lourdes Eguren Martí (Tecnocampus. Universitat Pompeu Fabra, Spain)
Copyright: 2021
Pages: 27
Source title: Advanced Models and Tools for Effective Decision Making Under Uncertainty and Risk Contexts
Source Author(s)/Editor(s): Vicente González-Prida (University of Seville, Spain & National University of Distance Education, Spain)and María Carmen Carnero (University of Castilla-La Mancha, Spain)
DOI: 10.4018/978-1-7998-3246-1.ch005

Keywords: Business & Management / Business and Organizational Research / Business Science Reference / Risk Management & Analysis

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Abstract

Risk management is a core element from a strategic and operational point of view. Conditions of the environment, financial scandals like Enron and Worldcom, globalization, and new technologies make risk a priority for companies that want to keep a sustainable competitive advantage under uncertainty. In line with these, there are several frameworks, initiatives, and ways to approach risk under a structure organization and integrated approach, including the development of internal control standards like Sarbanes-Oxley (SOX). One of the elements to be considered when taking optimum decisions is a proper risk management. In this chapter, the key elements of assets risk management will be exposed, starting from main concepts, constructing the elements that are applicable to build a risk management system, and developing a practical example under SOX framework with a management and system approach.

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