Kurs-Code Ekon5163
Kreditpunkte 3
Stundenzahl insgesamt (im Auditorium)81
Vorlesungen (Stundenzahl)12
Stundenzahl fŅr Seminare und praktische Arbeitsaufträge12
Selbststandige Arbeit des Studenten (Stunden)57
Bestätigt am (Datum)16.02.2022
Kurs ausgearbeitet von (Lehrkraft)
Romēna Šulca
Vorkenntnisse
VadZ6009,
Zur einfŅhrenden LektŅre empfohlen
1. .Aven T. Risk Analysis. 2nd Edition. Chichester, West Sussex, United Kingdom: Wiley, 2015, p. 197.
2. Hopkin P. Fundamentals of Risk Management: Understanding, Evaluating and implementing Effective Risk Management. 5th Edition. London: Kogan Page, 2018, p. 453.
3. Rodriguez E. Risk Analytics: Data-Driven Decisions under Uncertainty. CRC Press.2023. p. 469.
4. Sobel P.J., Reding K.F. Enterprise Risk Management: Achieving and Sustaining Success. The Institute of Internal Auditors Research Foundation. (IIARF). USA: Florida. 2012, p.225.
5. Sweeting P. Financial Enterprise Risk Management. International Series on Actuarial Science 2nd Revised edition. Cambridge University Press. 2017, p. 614.
Weiterfuhrende Literatur
1. ISO 31000: Risk management – A practical guide for SMEs. Pieejams:http://www.iso.org/iso/iso_31000_for_smes.pdf
2. Madura J., Fox R. International Financial Management. Andover: Cengage Learning EMEA, United Kingdom, 2014, pp. 313.-347Megginson W., Smart B.S., Lucey M.B.
3. Robinson T., et al International Financial Statement Analysis (CFA Institute Investment Series), 4 th Edition. Hoboken, New Jersey: John Wiley & Sons Inc., 2020. p. 978.
4. Sobel P.J. Auditor’s Risk Management Guide. Integrating Auditing and ERM. CPA, CIA. Chicago: CCH. 2007, p. 657.
5. Welc J. Evaluating Corporate Financial Performance: Tools and Applications. Switzerland AG: Springer Nature, 2022.p. 324.
Zur LektŅre vorgeschlagene Zeitschriften
1. Guide on Enterprise Risk Management. Pieejams: https://www.coso.org/Pages/erm.aspx
2. Risku vadības ieviešanas rokasgrāmata. Pieejams:https://www.fm.gov.lv/lv/risku-vadibas-ieviesanas-rokasgramata
3. Risk in Focus 2024: Hot topics for internal auditors
4. 09/2023. Pieejams: https://www.eciia.eu/2023/09/risk-in-focus-2024-hot-topic-for-internal-auditors/
5. Šturca E. Risku vadības pievienotā vērtība stratēģijas plānošanā un īstenošanā. KPMG Baltics AS, 2021, 15 lpp. Pieejams:https://www.fm.gov.lv/lv/media/8427/download
6. The Committee of Sponsoring Organizations of the Treadway Commission (COSO). Pieejams: http://www.coso.org/-erm.htm