Professional Documents
Culture Documents
MM 1
BEST PRACTICES
MANAJEMEN RISIKO
5/31/2013 Resista Vikaliana,S.Si. MM 2
ENTERPRISE RISK
MANAGEMENT (ERM)
5/31/2013 Resista Vikaliana,S.Si. MM 7
TAHAPAN
Identifikasi kejadian atau keadaan yang berkaitan dengan pencapaian tujuan
organisasi perusahaan dapat melindungi dan menciptakan nilai tambah kepada
para stakeholders pemilik perusahaan, karyawan, pelanggan, regulator dan
masyarakat)
Menilai risiko dengan dua dimensi: dimensi kemungkinan terjadi dan dimensi
akibat terjadi
Menentukan strategi yang tepat (avoidance, reduction, share or insurance, atau
di-accept)
5/31/2013 Resista Vikaliana,S.Si. MM 9
Komponen ERM
Komponen
Internal environment
Objective setting
Event identification
Risk assessment
Risk response
Control activities
Information and communication
Monitoring
5/31/2013 Resista Vikaliana,S.Si. MM 12
Tujuan ERM
Tujuan
Strategy
Operation
Financial report
Compliance
5/31/2013 Resista Vikaliana,S.Si. MM 13
Contoh ERM
Risk Based Audit : Sarbane Oxley Act of 2002 in Boeing
Oxley,
Section
404 16
6 Fraud Risk
2
By clicking on the box to the right of each field a drop down will appear.
Have you obtained and read the most updated documentation in Risk Navigator for the Key Control Activity(s) listed
1 above? The documentation may include, Key Control Activity description, Test Plan or Process Narrative.
Does the Key Control Activity description, Test Plan and/or Process Narrative accurately describe how you perform
2 the control?
Do you have the evidence required by the Key Control Activity and is it ready and accessible for a Self Assessment
3 or an independent review (by Corporate Audit, Management, D&T, SEC, etc)?
4 Have all changes to the Key Control Activity(s) or Process been identified and communicated?
Have you performed this Key Control Activity as written for each occurrence you were responsible for this year?
5
To the best of your knowledge, do you agree the Key Control Activity has not been bypassed, either manually or
6 systematically?
Comments & Explanations:
References
Siahaan, Hinsa. 2009. Manajemen Risiko pada
Perusahaan dan Birokrasi. PT Elex Media Komputindo-
Kompas Gramedia, Jakarta.
[PPT]Sarbanes-Oxley: Implementing A Risk-Based
Approach