(Risk management)

2540

.. 2542 ( ..2545)

1.


(Charles A. Fishkin, 2006:4)



(
, 2547:2)

(
, 2550: 27)

(
, 2550: 14)
( ,
2550, 13)


(
, 2554, 63)



( , 2550:152)


(, 2553 )

(, 2547:4)

( , 2550, 25)



( , 2554: 9)

2.
Charles A.Fishkin (2006) 5
1. (Strategic risk)

2.

3. (Credit risk)



4. (Operational risk)

5. (Liquidity risk) 2

6. (Reputational risk)


7. (Regulatory risk)





8. (Legal risk)

David Apgar (2550: 28) 2

1. (Supply-side risks)
-

-

-

2. (Demand-side risks)
-

-

-

-

-

1. (Objective risk)
(Subjective risk)
2. (Pure risk) (Speculative
risk)
3.
(2554, 64)
1. (Financial risk)

2. (Non-fnancial risk)


2

1. (Dynamic risk)

2. (Static risk)


2

1. (Fundamental risk)




2. (Particular risk)

2
1. (Pure risk)




2
- (Personal risk)

- (Property risk)

2. (Speculative risk)




- (Managerial risk)

- (Political risk)

- (Innovative risk)


(2554, 36)
10
1. (Pure risk)
2. (Speculative risk)

3. (Demand risk)

4. (Input risk)

5. (Financial risk)

6. (Property risk)

7. (Personal risk)

8. (Environment risk)

9. (Liability risk)

10. (Insurable risk)

(2550) 2
1. (General categories of risk)

1.1



1.2

1.3
(Good governance)






1.4

1.5

1.6

1.7

1.8

1.9


1.10

2. (Specifc risk area)

2.1 (Human resource management)
2.2 (Financial management)
2.4 (Asset management)
2.5
(2551) 13
1.
2.
3. /
4. /
5. /
6.
7.
8.
9.
10.
11.
12.
13.

1.
2.
3.
4.
5.
6.
3.
(2552: 25)

(Non-performance loan: NPL)

(Direct loss) (Indirect loss)

(2547:6)




1. (Risk appetite)

2.
3.

4.

5.
(2553, 13)

1. (Preloss objectives)




2. (Postloss objectives)

4.
COSO
(COSO, 2547:8)
1. (Objective setting)

1.1
1.2

1.3
1.4

2. (Event identifcation)

2.1

2.2
2.3
3. (Risk assessment)


2
- (Likelihood)

- (Impact)

(Inherent
risk) (Residual risk)

-
-
-
-
-
-
-
-

-
4. (Risk response)





(Risk tolerance)
4
4.1 (Avoid)

4.2 (Share)

4.3 (Reduce)

4.4 (Accept)

5. (Control activities)

6. (Monitoring)


2


4 ( , 2554:
25)
1. (Risk identifcation)


2. (Quantitative and
qualitative assessment of the risks)
3.
(Risk prioritization and response planning)
4. (Risk monitoring)
(2552: 29)

1.
(Risk identifcation)


3
1.1 (Financial statement analysis)

1.2 (Flow chart)

1.3

1.4 (Combination)
3

2. (Risk evaluation)


(Critical)
(Important) (Unimportant)


3. (Alternative tools)

3.1 (Avoidance)

3.2 (Loss prevention Loss

control)

3.3 (Risk retention)

3.4 (Transfer)
3.4.1 (Hedging)



3.4.2 (Underwriting)


3.4.3 (Lease)

3.4.4 (Contract)
3.4.5 (Insurance)

3.4.6 (Combination)

4. (Monitoring)



(2550: 170)

1.





2.

3.


(Scenario analysis)

4.

5.

4
-

-


1.

2.

3.

4.

5.

(.)
IT Governance

.

(Operation: O) (Financial: F)
(Compliance: C)
(
, .: 1)
1.

(Process)


(Planning) (Executing) (Monitoring)
2.

3.

Charles A.Fishkin (2006) The shape of risk: The new look at risk
management, New York: Palgrave Macmillan
Committee of Sponsoring Organization of the Treadway Commision (2004),
Enterprise risk management www.coso.org/documents/coso_erm_
executivesummary.pdf 23 2555

(2554)
, :
(2552) ,
: ()
(2550) , :

(2550) Enterprise risk
management, :
(2551)
,

(2550) Risk intelligence,
, :

(2547)
- 2547, www.camb-edthai.com/images/1209485445/20_20.pdf 23 2555
, (2550) , :