Resumo

HERNANDEZ BARROS, Rafael. THE RISKS OF INSURANCE COMPANIES IN THE CONTEXT OF ENTERPRISE RISK MANAGEMENT (ERM) AND INTERNAL CONTROL. Innovar [online]. 2015, vol.25, n.spe, pp.61-70. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v25n1spe.53194.

Comprehensive risk management systems, especially the Enterprise Risk Management (ERM), have turned into a fundamental practice in company management for risk mitigation and control. The current financial crisis has encouraged insurance companies to pay more attention to risk management also motivated by the new European regulations called Solvency II. For this reason, the main goal of this paper has been to propose, from a global perspective, a conceptual framework of risks faced by international insurance companies, whose activities present specific characteristics that give internal control and risk management processes a special status, and which may be applied to companies within other economic sectors.

Palavras-chave : Risk management systems; Enterprise Risk Management (ERM); internal control, insurance sector.

        · resumo em Português | Espanhol | Francês     · texto em Espanhol     · Espanhol ( pdf )