Los riesgos de las entidades aseguradoras en el marco del Enterprise Risk Management (ERM) y el control interno
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Universidad Complutense de Madrid
info
ISSN: 0121-5051
Year of publication: 2015
Volume: 25
Issue: 1
Pages: 61-70
Type: Article
More publications in: Innovar: revista de ciencias administrativas y sociales
Abstract
Comprehensive risk management systems, especially the Enterprise Risk Management (ERM), have turned into a fundamental practice in company management for risk mitigation and control. The current financial crisis has encouraged insurance companies to pay more attention to risk management also motivated by the new European regulations called Solvency II. For this reason, the main goal of this paper has been to propose, from a global perspective, a conceptual framework of risks faced by international insurance companies, whose activities present specific characteristics that give internal control and risk management processes a special status, and which may be applied to companies within other economic sectors.