การบริหารความเสี่ยงกระบวนการจำหน่ายบัตรโดยสารเครื่องบินผ่านบริษัทตัวแทน กรณีศึกษา: สายการบินแห่งหนึ่ง / ปานวาด เจริญสุข=Risk Management for the Process of Air-Ticket Selling by Sales Agents: A Case Study of an Airline / Parnwad Charoensuk
The objective of this independent study is to strengthen the enterprise risk management of an airline which limited to the process of Air-Ticket Selling by Sales Agent. The objectives and current control activities of the process were clarified by managements and staffs through the in-depth interview and company’s policies and procedures. Risk identification and assessment were performed in accordance with 8 elements of COSO Enterprise Risk Management (COSO ERM) framework. The result of this study shows that internal environment of the airline supports risk management of the organization. The airline has clear objective and adequate communication within the organization. The objective of each department could be numerously measured. The control activities and technology are applied to respond to the risks and events that happened and are expected to happen
Also, top management of each department participates in the enterprise risk management program at least once a year. Based on this study, 21 inherent risks were identified in the process of Ticket Selling by Sales Agents. As a result of risk assessment and current control activities evaluation, there was no item in very-high-risk level, 1 item in high-risk level, 4 items in medium-risk level, 6 items in low-risk level, and 10 items in very-low-risk level. To mitigate the risks in high-risk and medium-risk levels and to enhance the internal environment of the organization, 3 risk management plans and 1 improvement plan for internal environment are suggested in this study.
