The Internal Control Risk Management System (ICRMS)

Alessandro Capocchi ()
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Alessandro Capocchi: University of Milano-Bicocca

Chapter Chapter 8 in Vulnerability and the Corporate Immune System, 2023, pp 155-169 from Springer

Abstract: Abstract In the management of vulnerability and in policies to strengthen the company’s immune system, the risk attitude assumes importance. Risk attitude is the propensity of a company, organization, or socio-economic system to take on risk. The risk attitude translates into the behaviors accepted in the face of risk and decision-making processes. Indeed, the risk attitude dimension does not pertain to the company, organization, or socio-economic system as such but belongs to the individuals who make up the company, organization, and socio-economic system with roles of responsibility and decision-making. Over the years, there have been numerous studies that, from different disciplinary perspectives, have studied the determinants of risk attitude. In this short chapter, we want to highlight the main concepts that have marked the dynamics of the studies conducted at an international level to identify today the relationship between the risk attitude and the dimension of vulnerability. This relationship is essential in constructing the integrated risk management and control system.

Keywords: Internal control risk management system; Risk attitude; Vulnerability; Risk management; Control system (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-30254-1_8

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DOI: 10.1007/978-3-031-30254-1_8

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