{"id":4958,"date":"2018-03-07T06:53:04","date_gmt":"2018-03-07T05:53:04","guid":{"rendered":"https:\/\/hub.hslu.ch\/financialmanagement\/?p=4958"},"modified":"2024-08-05T13:09:50","modified_gmt":"2024-08-05T11:09:50","slug":"das-neue-coso-erm-framework-auf-dem-pruefstand","status":"publish","type":"post","link":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/","title":{"rendered":"Das neue COSO ERM Framework auf dem Pr\u00fcfstand"},"content":{"rendered":"

\"\"<\/a>
\nvon Prof. Dr. Stefan Hunziker<\/a>, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ.<\/a><\/em><\/strong><\/p>\n

Vor Kurzem ist das Update \u00abCOSO Enterprise Risk Management \u2013 Integrating with Strategy and Performance\u00bb erschienen \u2013 13 Jahre nach dem ersten Release des COSO ERM Framework. Es soll einen hohen Strategiebezug aufweisen und in die Gesch\u00e4ftsprozesse integriert sein. Doch h\u00e4lt der Titel des neuen Framework, was er verspricht?<\/strong><\/p>\n

Der im M\u00e4rz 2018 im EXPERTfocus<\/a> erschienene Beitrag von Prof. Dr. Stefan Hunziker beleuchtet diese Frage kritisch. Lesen Sie hier<\/a><\/strong>, wie viel Innovation und Praxisanleitung in der neusten Version des Risk-Management-Standards\u00a0steckt.<\/p>\n","protected":false},"excerpt":{"rendered":"

von Prof. Dr. Stefan Hunziker, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise Risk Management \u2013 Integrating with Strategy and Performance\u00bb erschienen \u2013 13 Jahre nach dem ersten Release des COSO ERM Framework. Es soll einen hohen Strategiebezug aufweisen und in die Gesch\u00e4ftsprozesse integriert sein. Doch h\u00e4lt der<\/p>\n","protected":false},"author":236,"featured_media":4961,"comment_status":"closed","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":[494012,494006,494011,494009,494008,93403,494010],"class_list":["post-4958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein","category-risikomanagement","tag-aktualisierung","tag-coso-erm-2017","tag-geschaeftsprozess","tag-integration-performance","tag-integration-strategie","tag-neu","tag-strategieprozug"],"acf":[],"yoast_head":"\nDas neue COSO ERM Framework auf dem Pr\u00fcfstand - Financial Management Blog<\/title>\n<meta name=\"description\" content=\"von Prof. Dr. Stefan Hunziker, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise\" \/>\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\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Das neue COSO ERM Framework auf dem Pr\u00fcfstand - Financial Management Blog\" \/>\n<meta property=\"og:description\" content=\"von Prof. Dr. Stefan Hunziker, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/\" \/>\n<meta property=\"og:site_name\" content=\"Financial Management Blog\" \/>\n<meta property=\"article:published_time\" content=\"2018-03-07T05:53:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-05T11:09:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"482\" \/>\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<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/\"},\"author\":{\"name\":\"melanielisafuerch\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#\\\/schema\\\/person\\\/37830b930c7191bcaf93c2a45521ee16\"},\"headline\":\"Das neue COSO ERM Framework auf dem Pr\u00fcfstand\",\"datePublished\":\"2018-03-07T05:53:04+00:00\",\"dateModified\":\"2024-08-05T11:09:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/\"},\"wordCount\":106,\"image\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2018\\\/03\\\/Unbenannt.jpg\",\"keywords\":[\"Aktualisierung\",\"COSO ERM 2017\",\"Gesch\u00e4ftsprozess\",\"Integration Performance\",\"Integration Strategie\",\"neu\",\"Strategieprozug\"],\"articleSection\":{\"1\":\"Risikomanagement\"},\"inLanguage\":\"de-CH\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/\",\"url\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/\",\"name\":\"Das neue COSO ERM Framework auf dem Pr\u00fcfstand - Financial Management Blog\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2018\\\/03\\\/Unbenannt.jpg\",\"datePublished\":\"2018-03-07T05:53:04+00:00\",\"dateModified\":\"2024-08-05T11:09:50+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#\\\/schema\\\/person\\\/37830b930c7191bcaf93c2a45521ee16\"},\"description\":\"von Prof. Dr. Stefan Hunziker, Leiter MAS\\\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#breadcrumb\"},\"inLanguage\":\"de-CH\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de-CH\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#primaryimage\",\"url\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2018\\\/03\\\/Unbenannt.jpg\",\"contentUrl\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/wp-content\\\/blogs.dir\\\/488\\\/files\\\/sites\\\/16\\\/2018\\\/03\\\/Unbenannt.jpg\",\"width\":1024,\"height\":482},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/2018\\\/03\\\/07\\\/das-neue-coso-erm-framework-auf-dem-pruefstand\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Das neue COSO ERM Framework auf dem Pr\u00fcfstand\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/#website\",\"url\":\"https:\\\/\\\/hub.hslu.ch\\\/financialmanagement\\\/\",\"name\":\"Financial Management Blog\",\"description\":\"Controlling, Accounting, Risk & 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":"Das neue COSO ERM Framework auf dem Pr\u00fcfstand - Financial Management Blog","description":"von Prof. Dr. Stefan Hunziker, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise","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\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/","og_locale":"de_DE","og_type":"article","og_title":"Das neue COSO ERM Framework auf dem Pr\u00fcfstand - Financial Management Blog","og_description":"von Prof. Dr. Stefan Hunziker, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise","og_url":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/","og_site_name":"Financial Management Blog","article_published_time":"2018-03-07T05:53:04+00:00","article_modified_time":"2024-08-05T11:09:50+00:00","og_image":[{"width":1024,"height":482,"url":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.jpg","type":"image\/jpeg"}],"author":"melanielisafuerch","twitter_card":"summary_large_image","twitter_misc":{"Geschrieben von":"melanielisafuerch"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#article","isPartOf":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/"},"author":{"name":"melanielisafuerch","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#\/schema\/person\/37830b930c7191bcaf93c2a45521ee16"},"headline":"Das neue COSO ERM Framework auf dem Pr\u00fcfstand","datePublished":"2018-03-07T05:53:04+00:00","dateModified":"2024-08-05T11:09:50+00:00","mainEntityOfPage":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/"},"wordCount":106,"image":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#primaryimage"},"thumbnailUrl":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.jpg","keywords":["Aktualisierung","COSO ERM 2017","Gesch\u00e4ftsprozess","Integration Performance","Integration Strategie","neu","Strategieprozug"],"articleSection":{"1":"Risikomanagement"},"inLanguage":"de-CH"},{"@type":"WebPage","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/","url":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/","name":"Das neue COSO ERM Framework auf dem Pr\u00fcfstand - Financial Management Blog","isPartOf":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#website"},"primaryImageOfPage":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#primaryimage"},"image":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#primaryimage"},"thumbnailUrl":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.jpg","datePublished":"2018-03-07T05:53:04+00:00","dateModified":"2024-08-05T11:09:50+00:00","author":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#\/schema\/person\/37830b930c7191bcaf93c2a45521ee16"},"description":"von Prof. Dr. Stefan Hunziker, Leiter MAS\/DAS Risk Management\u00a0am\u00a0Institut f\u00fcr Finanzdienstleistungen Zug IFZ. Vor Kurzem ist das Update \u00abCOSO Enterprise","breadcrumb":{"@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#breadcrumb"},"inLanguage":"de-CH","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/"]}]},{"@type":"ImageObject","inLanguage":"de-CH","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#primaryimage","url":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.jpg","contentUrl":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.jpg","width":1024,"height":482},{"@type":"BreadcrumbList","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/2018\/03\/07\/das-neue-coso-erm-framework-auf-dem-pruefstand\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hub.hslu.ch\/financialmanagement\/"},{"@type":"ListItem","position":2,"name":"Das neue COSO ERM Framework auf dem Pr\u00fcfstand"}]},{"@type":"WebSite","@id":"https:\/\/hub.hslu.ch\/financialmanagement\/#website","url":"https:\/\/hub.hslu.ch\/financialmanagement\/","name":"Financial Management Blog","description":"Controlling, Accounting, Risk & 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\/2018\/03\/Unbenannt.jpg","featured_image_src_square":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-content\/blogs.dir\/488\/files\/sites\/16\/2018\/03\/Unbenannt.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\/4958","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=4958"}],"version-history":[{"count":1,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/posts\/4958\/revisions"}],"predecessor-version":[{"id":4960,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/posts\/4958\/revisions\/4960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/media\/4961"}],"wp:attachment":[{"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/media?parent=4958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/categories?post=4958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hub.hslu.ch\/financialmanagement\/wp-json\/wp\/v2\/tags?post=4958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}