نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران
2 گروه مدیریت بازرگانی، دانشکده مدیریت کسب‌وکار، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Enterprise risk management as a key element of the internal control system has become important over the years. The changes in the conditions of companies, especially banks, have increased the scope and complexity of their risk, and this has led to an increase in the demand for using enterprise risk management as an enterprise risk management framework. As the most important financial institution in the money market, the bank faces various risks. The implementation of this system in the bank makes the process of identifying, evaluating and monitoring risks with a comprehensive approach. The purpose of this study is to develop a comprehensive risk management implementation framework in the banking industry. Despite the growing importance of enterprise risk management, its implementation in Iran has received little attention and is facing challenges, and no study has been conducted to investigate its implementation conditions, effective factors, necessary foundations, and existing obstacles. Therefore, the current research has developed a framework for implementing enterprise risk management in the banking industry by using qualitative approach and systematic review and multiple case study methods by examining two banks. The statistical population of this research includes the board of directors, senior managers, members of specialized committees and experienced experts. The results of the research show that the extracted framework of enterprise risk management is not fully implemented in Iranian banks, and the challenges of its implementation include the lack of information technology infrastructure, the lack of sufficient knowledge and government restrictions. The current research can be considered as a suitable model for the banking industry.
کلیدواژه‌ها [English]
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