การประเมินความเสี่ยงตามหลัก COSO-ERM เพื่อเสนอแนะแผนการบริหารความเสี่ยง:กรณีศึกษาบริษัทผลิตและจำหน่ายเครื่องแก้วสำหรับใช้บนโต๊ะอาหารแห่งหนึ่ง / รักดี ภักดีชุมพล=Risk Assessment based on COSO-ERM framework for instruction of risk management plan: A case study of table glassware producer and distributor / Rakdee Pakdeechumpol
This study aims to analyze and evaluate risk of a table glassware producer and distributor and propose risk management plan to the Company. This study applies the concept of the COSO Enterprise Risk Management (COSO-ERM) framework’s 8 components which are (1) Internal Environment (2) Objective Setting (3) Event Identification (4) Risk Assessment (5) Risk Responses (6) Control Activities (7) Information and Communication (8) Monitoring. The process starts with analyzed internal and external environment, in-depth interviews with management and operation managers, and then identifying, assessing and analyzing control activities.
Result from the study, there are totally 28 risks which consist of 4 strategic risks, 15 operational risks, 5 financial risks and 4 compliance risks. For risks prioritized, there are 5 risks in high level, 15 risks in medium level, 6 risks in low level, and 2 risks in very low level. Therefore, this study proposes risk management plan and control activities to help the Company reduce 5 high level risks to an appetite level. The proposed additional controls activities are directive and corrective controls.