March 2007
Intermediate to advanced
96 pages
1h 36m
English
book
Sarbanes-Oxley Ongoing Compliance Guide: Key Processes and Summary Checklists
by Anne M. Marchetti
Content preview from Sarbanes-Oxley Ongoing Compliance Guide: Key Processes and Summary Checklists
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Enterprise Risk Management Cycle
Many organizations that had not previously developed a formal ERM program are utilizing the work performed during initial Sarbanes-Oxley compliance as a platform to begin building and implementing such a plan. Ultimately, ERM should be the over-arching program, and all required compliance programs should be integrated into the overall risk management plan (see Figure 3.1).
A comprehensive ERM program should consist of the following high-level steps: Risk Identification, Risk Analysis/Quantification, Organizational Assessment, and Reporting and Monitoring.
Risk Identification
Checklist: Risk Identification Questions to Consider
 | What could prevent the organization from achieving its objectives? |
 | Have the following types of risk been taken into account: |
| (1) operational risks, (2) transactional risks resulting from execution error, product complexity, booking error, settlement error, delivery error/failure, or faulty documentation/contract, and (3) operational control risks resulting from exceeding limits, rogue trading, fraud, security breach, dependence on key personnel, and incorrect ... |
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