{"id":4433,"date":"2017-09-12T11:58:07","date_gmt":"2017-09-12T09:58:07","guid":{"rendered":"https:\/\/hub.hslu.ch\/financialmanagement\/?p=4433"},"modified":"2024-08-05T16:46:25","modified_gmt":"2024-08-05T14:46:25","slug":"neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance","status":"publish","type":"post","link":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/","title":{"rendered":"Neues COSO Framework &#8211; Enterprise Risk Management: Integrating with Strategy and Performance"},"content":{"rendered":"<p><a href=\"https:\/\/www.hslu.ch\/de-ch\/hochschule-luzern\/ueber-uns\/personensuche\/profile\/?pid=224\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"no-display appear alignnone\" src=\"https:\/\/www.hslu.ch\/Services\/Other\/SelbstpflegeDB\/ImageService\/ImageHandler.ashx\/?id=516b7d3c-afae-4ceb-a424-ffb21b09c920&amp;s=ListView\" alt=\"photo\" width=\"109\" height=\"153\" \/><\/a>\u00a0 <a href=\"https:\/\/www.hslu.ch\/de-ch\/hochschule-luzern\/ueber-uns\/personensuche\/profile\/?pid=2666\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" class=\"no-display appear alignnone\" src=\"https:\/\/www.hslu.ch\/Services\/Other\/SelbstpflegeDB\/ImageService\/ImageHandler.ashx\/?id=b834b79c-9d72-47a7-a8de-0e15615d9df3&amp;s=DetailView\" alt=\"Balmer Patrick\" width=\"108\" height=\"143\" \/><\/a><br \/>\n<em>von\u00a0<a href=\"https:\/\/www.hslu.ch\/de-ch\/hochschule-luzern\/ueber-uns\/personensuche\/profile\/?pid=224\" target=\"_blank\" rel=\"noopener noreferrer\">Prof. Dr.\u00a0Stefan Hunziker<\/a>, Leiter MAS\/DAS Risk Management <\/em><em>und <a href=\"https:\/\/www.hslu.ch\/de-ch\/hochschule-luzern\/ueber-uns\/personensuche\/profile\/?pid=2666\" target=\"_blank\" rel=\"noopener noreferrer\">Patrick Balmer<\/a>,\u00a0wissenschaftlicher Mitarbeiter <\/em><em>am\u00a0<a href=\"http:\/\/www.hslu.ch\/ifz\" target=\"_blank\" rel=\"noopener noreferrer\">Institut f\u00fcr Finanzdienstleistungen Zug IFZ.<\/a><\/em><\/p>\n<p><strong>Die \u00fcberarbeitete Version des<a href=\"https:\/\/erm.ncsu.edu\/library\/article\/coso-revises-its-erm-framework\" target=\"_blank\" rel=\"noopener\"><em> COSO ERM Frameworks Enterprise Risk Management: Integrating with Strategy and Performance<\/em> (2017)<\/a> von COSO ist ab sofort verf\u00fcgbar. W\u00e4hrend das urspr\u00fcngliche im 2004 ver\u00f6ffentlichte Enterprise Risk Management &#8211; Integrated Framework weltweite Akzeptanz fand, hat COSO ein Update in Angriff genommen, um der wachsenden Komplexit\u00e4t der Risiken im heutigen Gesch\u00e4ftsumfeld Rechnung zu tragen und die Erwartungen hinsichtlich der Art und Weise, wie Vorst\u00e4nde und Management Risiken \u00fcberwachen, die sich auf Strategie und Leistung auswirken k\u00f6nnen, zu erweitern.<\/strong><\/p>\n<p><em>\u201eDie Revision des COSO ERM Frameworks bietet mehr Klarheit und Nachdruck auf die wichtige Integration von ERM und Strategie\u201c,<\/em> sagte Mark Beasley, Deloitte Professor of ERM und Direktor der ERM Initiative, der auch im COSO Advisory Council t\u00e4tig war und bei dieser Revision assistierte. <em>\u201eDie Prinzipien, die in diesem aktualisierten Rahmenwerk dargelegt sind werden Organisationen dabei helfen, die Bedeutung der Einbettung ihrer Risiko\u00fcberlegungen in den Kontext der Festlegung von Strategien und der Leistungssteigerung besser zu erkennen\u201e<\/em> sagte Beasley.<\/p>\n<p><strong>ERM Prinzipien<\/strong><\/p>\n<p>Das 2017 ERM-Framework besteht aus f\u00fcnf Kernkomponenten f\u00fcr ein effektives ERM:<\/p>\n<ul>\n<li>Governance und Kultur<\/li>\n<li>Strategie und Zielsetzung<\/li>\n<li>Performance<\/li>\n<li>\u00dcberpr\u00fcfung und Revision<\/li>\n<li>Information, Kommunikation und Berichterstattung<\/li>\n<\/ul>\n<p>Um den Anwendern die Breite und Tiefe der einzelnen Komponenten zu verdeutlichen, enth\u00e4lt das \u00fcberarbeitete Framework nebst den Kernkomponenten 20 Kernprinzipien, welche auf die f\u00fcnf Komponenten unterteilt sind. Die Prinzipien beschreiben verschiedene Techniken, mit denen die Komponenten in verschiedenen Organisationen eingesetzt werden k\u00f6nnen. Bei Befolgung der 20 Prinzipien wird erwartet, dass die F\u00fchrungskr\u00e4fte der Organisation die mit der Strategie und den Zielen der Organisation verbundenen Risiken verstehen.<\/p>\n<p>Den Executive Summary des Frameworks finden Sie <a href=\"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/2017-COSO-ERM-Integrating-with-Strategy-and-Performance-Executive-Summary.pdf\">hier<\/a>.<\/p>\n<p><strong>Das k\u00f6nnte Sie ebenfalls interessieren:<\/strong><\/p>\n<ul>\n<li>Einen Einblick in den Stand des Risikomanagements bei Unternehmen erhalten Sie am n\u00e4chsten <a href=\"https:\/\/www.hslu.ch\/de-ch\/wirtschaft\/agenda\/veranstaltungen\/2017\/11\/09\/enterprise-risk-summit\/\" target=\"_blank\" rel=\"noopener noreferrer\">Enterprise Risk Summit<\/a> vom 9. November 2017.<\/li>\n<li><a href=\"https:\/\/www.hslu.ch\/de-ch\/wirtschaft\/weiterbildung\/mas\/ifz\/risk-management\/\" target=\"_blank\" rel=\"noopener noreferrer\">MAS\/DAS Risk Management<\/a>: Die Weiterbildung vermittelt F\u00fchrungs- und Nachwuchskr\u00e4ften Kenntnisse im unternehmensweiten Risk Management.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Die \u00fcberarbeitete Version des COSO ERM Frameworks Enterprise Risk Management: Integrating with Strategy and Performance (2017) von COSO ist ab sofort verf\u00fcgbar. W\u00e4hrend das urspr\u00fcngliche im 2004 ver\u00f6ffentlichte Enterprise Risk Management &#8211; Integrated Framework weltweite Akzeptanz fand, hat<\/p>\n","protected":false},"author":236,"featured_media":4438,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1,10225],"tags":[346442,129414,67441,129419,3603,1390],"class_list":["post-4433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein","category-risikomanagement","tag-coso","tag-current-state-of-erm","tag-erm","tag-erm-enterprise-risk-management","tag-planung","tag-strategie"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Neues COSO Framework - Enterprise Risk Management: Integrating with Strategy and Performance - Financial Management Blog<\/title>\n<meta name=\"description\" content=\"\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Neues COSO Framework - Enterprise Risk Management: Integrating with Strategy and Performance - Financial Management Blog\" \/>\n<meta property=\"og:description\" content=\"\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Management Blog\" \/>\n<meta property=\"article:published_time\" content=\"2017-09-12T09:58:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-05T14:46:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"540\" \/>\n\t<meta property=\"og:image:height\" content=\"320\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"melanielisafuerch\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschrieben von\" \/>\n\t<meta name=\"twitter:data1\" content=\"melanielisafuerch\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/\"},\"author\":{\"name\":\"melanielisafuerch\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#\\\/schema\\\/person\\\/37830b930c7191bcaf93c2a45521ee16\"},\"headline\":\"Neues COSO Framework &#8211; Enterprise Risk Management: Integrating with Strategy and Performance\",\"datePublished\":\"2017-09-12T09:58:07+00:00\",\"dateModified\":\"2024-08-05T14:46:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/\"},\"wordCount\":349,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2017\\\/09\\\/ship-rudder-1026081_960_720-540x320.jpg\",\"keywords\":[\"COSO\",\"Current State of ERM\",\"ERM\",\"ERM; Enterprise Risk Management\",\"Planung\",\"Strategie\"],\"articleSection\":{\"1\":\"Risikomanagement\"},\"inLanguage\":\"de-CH\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/\",\"url\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/\",\"name\":\"Neues COSO Framework - Enterprise Risk Management: Integrating with Strategy and Performance - Financial Management Blog\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2017\\\/09\\\/ship-rudder-1026081_960_720-540x320.jpg\",\"datePublished\":\"2017-09-12T09:58:07+00:00\",\"dateModified\":\"2024-08-05T14:46:25+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#\\\/schema\\\/person\\\/37830b930c7191bcaf93c2a45521ee16\"},\"description\":\"\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\\\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#breadcrumb\"},\"inLanguage\":\"de-CH\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de-CH\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#primaryimage\",\"url\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2017\\\/09\\\/ship-rudder-1026081_960_720-540x320.jpg\",\"contentUrl\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2017\\\/09\\\/ship-rudder-1026081_960_720-540x320.jpg\",\"width\":540,\"height\":320},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2017\\\/09\\\/12\\\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Neues COSO Framework &#8211; Enterprise Risk Management: Integrating with Strategy and Performance\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#website\",\"url\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/\",\"name\":\"Financial Management Blog\",\"description\":\"Controlling, Accounting, Risk &amp; Corporate Finance am Institut f\u00fcr Finanzdienstleistungen Zug IFZ\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de-CH\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#\\\/schema\\\/person\\\/37830b930c7191bcaf93c2a45521ee16\",\"name\":\"melanielisafuerch\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Neues COSO Framework - Enterprise Risk Management: Integrating with Strategy and Performance - Financial Management Blog","description":"\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/","og_locale":"de_DE","og_type":"article","og_title":"Neues COSO Framework - Enterprise Risk Management: Integrating with Strategy and Performance - Financial Management Blog","og_description":"\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen","og_url":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/","og_site_name":"Financial Management Blog","article_published_time":"2017-09-12T09:58:07+00:00","article_modified_time":"2024-08-05T14:46:25+00:00","og_image":[{"width":540,"height":320,"url":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","type":"image\/jpeg"}],"author":"melanielisafuerch","twitter_card":"summary_large_image","twitter_misc":{"Geschrieben von":"melanielisafuerch","Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#article","isPartOf":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/"},"author":{"name":"melanielisafuerch","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#\/schema\/person\/37830b930c7191bcaf93c2a45521ee16"},"headline":"Neues COSO Framework &#8211; Enterprise Risk Management: Integrating with Strategy and Performance","datePublished":"2017-09-12T09:58:07+00:00","dateModified":"2024-08-05T14:46:25+00:00","mainEntityOfPage":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/"},"wordCount":349,"commentCount":0,"image":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#primaryimage"},"thumbnailUrl":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","keywords":["COSO","Current State of ERM","ERM","ERM; Enterprise Risk Management","Planung","Strategie"],"articleSection":{"1":"Risikomanagement"},"inLanguage":"de-CH","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/","url":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/","name":"Neues COSO Framework - Enterprise Risk Management: Integrating with Strategy and Performance - Financial Management Blog","isPartOf":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#website"},"primaryImageOfPage":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#primaryimage"},"image":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#primaryimage"},"thumbnailUrl":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","datePublished":"2017-09-12T09:58:07+00:00","dateModified":"2024-08-05T14:46:25+00:00","author":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#\/schema\/person\/37830b930c7191bcaf93c2a45521ee16"},"description":"\u00a0 von\u00a0Prof. Dr.\u00a0Stefan Hunziker, Leiter MAS\/DAS Risk Management und Patrick Balmer,\u00a0wissenschaftlicher Mitarbeiter am\u00a0Institut f\u00fcr Finanzdienstleistungen","breadcrumb":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#breadcrumb"},"inLanguage":"de-CH","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/"]}]},{"@type":"ImageObject","inLanguage":"de-CH","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#primaryimage","url":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","contentUrl":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","width":540,"height":320},{"@type":"BreadcrumbList","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2017\/09\/12\/neues-coso-framework-enterprise-risk-management-integrating-with-strategy-and-performance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hub.hslu.ch\/financialmanagement\/"},{"@type":"ListItem","position":2,"name":"Neues COSO Framework &#8211; Enterprise Risk Management: Integrating with Strategy and Performance"}]},{"@type":"WebSite","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#website","url":"https:\/\/hub.hslu.ch\/financialmanagement\/","name":"Financial Management Blog","description":"Controlling, Accounting, Risk &amp; Corporate Finance am Institut f\u00fcr Finanzdienstleistungen Zug IFZ","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hub.hslu.ch\/financialmanagement\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de-CH"},{"@type":"Person","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#\/schema\/person\/37830b930c7191bcaf93c2a45521ee16","name":"melanielisafuerch"}]}},"featured_image_src":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","featured_image_src_square":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2017\/09\/ship-rudder-1026081_960_720-540x320.jpg","author_info":{"display_name":"melanielisafuerch","author_link":"https:\/\/hub.hslu.ch\/financialmanagement\/author\/melanielisafuerch\/"},"_links":{"self":[{"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/posts\/4433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/users\/236"}],"replies":[{"embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/comments?post=4433"}],"version-history":[{"count":4,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/posts\/4433\/revisions"}],"predecessor-version":[{"id":4439,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/posts\/4433\/revisions\/4439"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/media\/4438"}],"wp:attachment":[{"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/media?parent=4433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/categories?post=4433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/tags?post=4433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}