22E14000 - Risk Management in Accounting, 12.01.2021-25.02.2021

Topic outline

• Materials
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  The course material is primarily divided into six topics (six lectures) and two broad modules. 

  The first module primarily focuses on how risk management is configured and experienced by "internal" stakeholders of organizations. This module covers the first four topics (in four lectures): i) Different perspectives on risk - enterprise risk management, risk culture ii) Risk management and management accounting, risk maps & risk regulation iii) Corporate governance and risk management - three lines of defense, COSO ERM & IC - risk appetite, risk oversight and iv) ISO 31000 standard - risk analysis. 

  The second module primarily focuses on risks and risk management regarding external reporting. This module covers the last two topics (in two lectures): v) Risk reporting, and vi) Risk management and financial reporting.

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  • Select activity Module 1

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    Module 1 Folder
  • Select activity Module 2

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    Module 2 Folder
  • Select activity Material for 26 January class work

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    Material for 26 January class work Folder
  • Select activity Class assignments 28.1.2021

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    Class assignments 28.1.2021