Los riesgos de las entidades aseguradoras en el marco del Enterprise Risk Management (ERM) y el control interno

  1. Rafael Hernández Barros 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Innovar: revista de ciencias administrativas y sociales

ISSN: 0121-5051

Ano de publicación: 2015

Volume: 25

Número: 1

Páxinas: 61-70

Tipo: Artigo

DOI: 10.15446/INNOVAR.V25N1SPE.53194 DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

Outras publicacións en: Innovar: revista de ciencias administrativas y sociales

Resumo

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.

Fonte de datos: Dialnet