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Ключевые концепции современного ERM
Гл. 2.1. С. 35–39.
Makarova V. A.
Modern corporate governance is based on a number of key rules, the main ones are: ALARP principle, the principle of AHARP, proper management of the organization, focus on shareholder value and integration with internal compliance. This chapter outlines the main content of these principles.
In book
Makarova V. A., Boguslavskaya S. B., Татаринцева С. Г., Сацук Т. П. Ч. 2: Выбор ключевых показателей и минимизация последствий шорт-термизма. , СПб.: Федеральное государственное автономное образовательное учреждение высшего образования "Санкт-Петербургский политехнический университет Петра Великого", 2016.
Timofeyev Y., Вестник НГУЭУ 2025 № 3 С. 238–251
This study reveals effective mechanisms related to reducing the risk of internal economic crimes in the insurance industry. We conducted a survey of employees who hold key positions in leading Russian insurance entities. This study analyzes the prevalence and effectiveness of crime prevention mechanisms as well as the incidence and impact of internal economic crimes. Our ...
Added: October 6, 2025
Зюбанов К. А., Таран И. В., Внутренний контроль в кредитной организации 2022 Т. 53 № 1 С. 89–100
С формальной точки зрения процесс управления регуляторным риском выглядит достаточно тривиально: определить подразделение и (или) служащих, которые будут выполнять функции СВК с соблюдением требований Положения № 242-П2 в части подотчетности, обеспеченности СВК ресурсами и т.д. Так это работает в теории, но так ли это на практике? При попытке применить на первый взгляд логически стройные нормы ...
Added: March 17, 2024
Зюбанов К. А., Законодательство 2023 № 9 С. 40–45
Автор рассматривает вопрос обеспечения правомерности обработки персональных данных родственников кандидатов на замещение вакантных должностей и работников кредитной организации в рамках процесса по выявлению, предотвращению и урегулированию конфликта интересов, и выявляет объем обязанности кредитной организации по выявлению и предотвращению конфликта интересов, проводится анализ «мягкоправового» регулирования и судебной практики. Предложены рекомендации по применению требований закона в качестве ...
Added: March 17, 2024
Budanova S., Cianciaruso D., Marinovic I., Management Science 2021 Vol. 67 No. 4 P. 2541–2561
We study the consequences of misreporting in settings where ambiguity-averse investors face uncertainty about two aspects of the firm: productivity and reliability of the information system. We show that the joint presence of these two sources of uncertainty distort the firm’s investment choices in opposing ways, leading to over-investment by large firms (to signal productivity) ...
Added: February 11, 2020
Ivanov E. A., В кн.: Социология уголовного права: междисциплинарный аспект.: М.: Юриспруденция, 2019. С. 97–104.
The article analyzes the moral considerations, legal and market incentives for organizations to implement anti-corruption compliance. It also assesses the role of anti-corruption compliance in prevention of corruption offences. ...
Added: November 4, 2019
Grishunin S., Suloeva S., Lecture Notes in Computer Science 2015 No. 9247 P. 573–584
Telecommunication industry is in transformation stage and characterised by heavy capital intensity and high-risk environment. Ensuring that capital expenditures projects in the industry meet their promises, i.e. achieve the goals set in strategic plans is a complex task, which cannot be solved by conventional, project management techniques. To solve this task in the environment of ...
Added: October 20, 2019
Shtefan M. A., Финансы: теория и практика 2017 Т. 21 № 3 С. 202–215
The task of identifying differences between Russian and International audit standards is relevant today. It is very important to adapt to the new rules internal audit standards which regulate such processes as a planning an audit, gathering audit evidence, preparing of a working papers. In the present article we propose a planning an audit of ...
Added: July 19, 2017
Makarova V. A., Journal of Business and Retail Management Research 2017 Т. 11 № 3 С. 130–143
This article represents a theoretical background to a practical model of risk manage-ment and internal control systems integration within corporate governance structure. The provided model reduces the risk of duplicate management functions, minimizes bureaucracy and costs intensity of processes, motivates management to obtain results and covers all levels of company management. The ability to evaluate ...
Added: March 10, 2017
Святковская Е. Ю., В кн.: Организация учета и внутреннего контроля в государственных (муниципальных) учреждениях.: М.: Русайнс, 2015. С. 94–107.
Цель исследования заключается в стандартизации процессов формирования учетной политики и совершенствовании организации бухгалтерского учета благодаря ее практической реализации, разработке организационных положений внутреннего контроля, обосновании последовательности его осуществления применительно к деятельности государственных (муниципальных) учреждений. Объектом исследования является организация бухгалтерского учета и внутреннего контроля, учетная политика государственных (муниципальных) учреждений. Предметом исследования выступает совокупность теоретических и методологических положений ...
Added: February 26, 2017
Makarova V. A., Boguslavskaya S. B., Татаринцева С. Г. et al., СПб.: Федеральное государственное автономное образовательное учреждение высшего образования "Санкт-Петербургский политехнический университет Петра Великого", 2016.
The second part of the scientific monograph contains the results of analyzis the effectiveness of corporate risk management and internal control systems. The scientific literature contains a fairly large number of methods that allow to evaluate the effectiveness of managerial decisions within the company, but most of them are designed to formally assess the functionality ...
Added: February 21, 2017
Makarova V. A., Управление финансовыми рисками 2017 № 01 (49) С. 44–59
The article presents a model of integration of risk management and internal control systems of corporate governance. This model covers all management levels, prevents the formation of overlapping functions, helps to minimize bureaucracy and costly process, motivation of employees to the results obtained, and also enables evaluate the effectiveness of the processes in terms of ...
Added: February 3, 2017
Makarova V. A., , in: Proceedings of MAC-MME (Multidisciplinary Academic Conference - Management, Marketing and Economics) 2016. International Conference.: Prague: MAC Praque consulting LTD, 2016. P. 170–180.
This article represents a practical model of risk management and internal control sys-tems integration within corporate governance structure. The provided model reduces the risk of duplicate management functions, minimizes bureaucracy and costs intensity of processes, motivates management to obtain results and covers all levels of company management. The ability to evaluate the management processes efficiency ...
Added: December 21, 2016
Zamotaeva O. A., Вестник Волжской государственной академии водного транспорта 2015 № 43 С. 193–199
In the article a systematic legislative and normative acts regulating the organization
of the internal control system in the inland waterway. Defined internal regulations,
establishing rules for the organization of the internal control system. ...
Added: November 23, 2016
Makarova V. A., Корниенко О. Ю., Raleigh: Lulu Press, Inc., 2015.
The main purpose of this monograph is to identify the key factors of risk man- agement efficiency of firm, whose management is able to increase the investment attractiveness of the business in general, as well as the formation of an effective or- ganizational risk management model that allows, on the one hand - to provide ...
Added: February 18, 2016
Borodin A. I., Shash N., Mediterranean Journal of Social Sciences 2015 Vol. 6 No. 4 P. 578–584
In article it is shown that on formation of financial result of the enterprise have impact a row multidirectional both internal, and external factors which define a final indicator - profit (loss) of the enterprise. As a result, the model in which all essential factors having impact on profit of the enterprise, engaged in electric ...
Added: June 22, 2015