Intendierte Lernergebnisse
This course will examine the way in which business and society make an assessment of, control and transfer risk. Students will be prepared to develop an awareness of challenges, the tools, and the process of designing and implementing a risk management program. Selected approaches to quantify, manage and control risks will be discussed in detail. Intended learning objectives: Students...are familiar with the risk management terminologyknow the fundamentals of decision-making under riskhave knowledge on the structure of the risk management process (and its organizational context & the legal frameworks)have knowledge on the activities and selected methodologies during the different phases of the risk management processhave knowledge on relevant clusters of riskshave advanced knowledge on selected topics of risk managementare aware of the psychology of risk managementknow practical applications of risk management
Lehrmethodik
Case studies, presentations, discussions
Inhalt/e
Risk management fundamentalsIntroduction to risk managementRisk management in practiceSelected topics of advanced risk managementRisk management in practice
Erwartete Vorkenntnisse
fundamentals of business administration
Curriculare Anmeldevoraussetzungen
none
Literatur
Ben-Daya, M. (2009). Failure mode and effect analysis. In Handbook of maintenance management and engineering (pp. 75-90). SpringerLondon.Chartered Institute of Management Accountants (2004). Enterprise Governance. CIMA, London, United Kingdom.Collier, P.M. (2009). Fundamentals of risk management for accountants and managers. Tools and techniques. Butterworth-Heinemann/Elsevier, Burlington, USA.COSO (2004). Enterprise risk-management. Integrated framework. Committee of Sponsoring Organizations of the Treadway Commission, United States.Eisenführ, F., Weber, M. (2003). Rationales Entscheiden, 4th edition, Springer, Berlin, Germany. Geiersbach, K. (2011). Praxisorientierte Gestaltung und Prüfung des Risikomanagements, Der Beitrag der Internen Revision zur Corporate Governance. Gabler. 347-395. Gleißner, W. (2011). Grundlagen des Risikomanagements in Unternehmen. 2. Auflage, Vahlen, München, Deutschland.Gleißner, W./Romeike, F. (2005). Risikomanagement - Umsetzung, Werkzeuge, Risikobewertung, Haufe-Lexxware, Freiburg, Deutschland.Institut für interne Revision Austria (2015). Das unternehmensweite Risikomanagementsystem aus der Sicht der internen Revision, 2nd edition, Linde Verlag, Vienna, Austria. Institute of Risk Management (2002). A risk management standard, URL: https://www.theirm.org/media/886059/ARMS_2002_IRM.pdf International Federation of Accountants (1999). Enhancing Shareholder Wealth by Better Managing Business Risk, Price-Waterhouse-Coopers, New York, USA. Klipper, S. (2015). Information security risk management, 2nd edition, Springer-Vieweg, Wiesbaden, Germany. Link auf weitere Informationenwww.aau.at/csu