การบริหารความเสี่ยงองค์กร ตามกรอบ COSO ERM: กรณีศึกษาบริษัทจาหน่ายอะไหล่รถยนต์และแบตเตอร์รี่ / ศรัญญา แสนยะมูล=An Enterprise Risk Management Based on COSO ERM Framework: A Case Study of a Car Auto Parts & Battery Selling Company / Saranya Saenyamoon
This study aims to analyze and evaluate risk of an auto parts business by employing COSO ERM 2004 Framework. In addition, the sufficiency of current control activities are also evaluated. Data collection is carried out by an in-depth interview of management position such as department manager and project level employee. Event indentification, risk assessment and analysis are proceeded and risk management plan and addtional control activities are proposed. The result shows that the company faces 24 risk exposures consisting of 17 operational risks, 3 compliance risks, 3 strategic risks, 1 credit risks. With respect to risk exposure level, there are 1 very high risk, 7 high risks total of 8 unbearable risk. So I proposed 5 plans to reduce very high and high risks to the company's risk appetite level. Moreover, additional control activities are introduced to guide and improve the way business operate.