www.pwc.

com/thailand

- 2547
2004 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers
refers to the network of member firms of PricewaterhouseCoopers International Limited,
each of which is a separate and independent legal entity.

pwc

- The Committee of Sponsoring Organisations of the Treadway

Commission (COSO)
2547

:
c .. 2547

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-
1: 2546
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( )

2547

COSO "Committee of Sponsoring Organisations of the
Treadway Commission"

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COSO
2544 COSO
COSO
(Enterprise Risk
Management Framework) 2547
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1 2546

COSO

(Risk Appetite)

0-2344-1282
varunee.pridanonda@th.pwc.com

1. - .................................................................................................. 1
2. ....................................................... 2

0-2344-1120
pongsak.achakulwisut@th.pwc.com

0-2344-1027
richard.wilkins@th.pwc.com
0-2344-1031
michael.haddon@th.pwc.com

3. ................................................................................................. 7
4. - ....................................................................... 15
5. ........................................................................ 18
6. ......................................................................... 21
7. .................................................................................. 23

0-2344-1025
marius.kunneke@th.pwc.com

1. -

2.

-








(Enterprise Risk Management)

-

(Risk)

(Opportunity)

(Risk Driver)

"
" "
"

(
COSO)
(Enterprise Risk Management)

: : Committee of Sponsoring Organisations of

The Treadway Commission

-

-

(Risk Appetite) -

pwc

-


-

(Risk Appetite)

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3.

(Risk Management Process)

1.

2.

5.

4.

3.

1. (Objective Setting)
6.

1.

2.

5.

: :
Committee of Sponsoring Organisations of
The Treadway Commission

4.

3.

-


-

(Risk Appetite) -

2. (Event Identification)
6.

1.

2.

5.

4.

(Internal Environment)

pwc

6.

3.

3. (Risk Assessment)
6.

1.

2.

5.

4.

3.

2
(Likelihood) -

(Impact) -

(Inherent Risk)
(Residual Risk)

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--

4. (Risk Response)
6.

1.

2.

5.

4.

3.

(Risk Tolerance)
4
(Avoid) -

(Share) -

(Reduce)
-


(Accept) -

10

6.

5. (Control Activities)

1.

2.

5.

4.

3.

2






-

pwc

11

6.

6. (Monitoring)

1.

2.

5.

4.

3.

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(Information & Communication)

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5.

7:

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(Job Description)

8:

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18

(Risk based auditing)

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19

20

6.

1.

2.

3.

10.

11.

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4.

5.
6.

7.

8.
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9.

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7.
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(Reactive Risk Management)

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23

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8
4

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Committee of Sponsoring Organizations of the Treadway Commission (COSO),
Enterprise Risk Management Framework, 2547

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