การประเมินความเสี่ยงวงจรการจำหน่ายรถจักรยานยนต์: กรณีศึกษา ผู้แทนจำหน่ายรถจักรยานยนต์แห่งหนึ่ง / ปิยะภัทร เอกจิรตระกูล =Risk Assessment of Sales Cycle of Motorcycles: A Case Study of The Authorized Dealer /Piyaphat Akejiratrakul
This independent study ‘s objective is to analyze and evaluate the operational risks in the sales cycle of a motorcycle authorized dealer under the COSO Framework. In addition, the sufficiency of current control activities are also evaluated. Data collection was carried out by an in-depth interview with the managing director and staffs which helped to identify the likelihood and the impact of operational risks including the assessment of company’s internal control systems adequacy in accordance with the COSO Framework in order to develop the action plans to mitigate risks and recommendations of the additional controls that should be in place to ensure that the risk level of the company is acceptable and comply with the company's risk appetite and risk tolerance level.
The result of this study shows that 50 operational risks were identified in the sales cycle of motorcycles. There are 1 very high risk, 8 high risks, 15 medium risks, 18 low risks, and 8 very low risks. The risks which are evaluated as very high and high level were considered unacceptable and should be mitigated and managed by a management action. The four risk management plans were proposed to mitigate the very high and high risks to the company's risk appetite and risk tolerance level.
