What can controllers and internal auditors do to support risk ownership?
نویسندگان
چکیده
Over the years, many organisations adopted several types of Three Lines models for optimising risk management coordination and control. According to these models, first line ownership is required routinely applying in all organisation’s activities, which seems highly underdeveloped. From an exploratory development research, builds on conventional approaches, three pragmatic suggestions are derived: (1) simplifying by asking specific OUD-questions about Objectives, Uncertainties what Do, (2) clarification objectives at organisational levels, (3) connecting responsibility responsibility. Routinely second controllers third internal auditors may support ownership.
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ژورنال
عنوان ژورنال: MAB
سال: 2021
ISSN: ['0924-6304', '2543-1684']
DOI: https://doi.org/10.5117/mab.95.68744