Управление рисками, аудит и внутренний контроль. Михаил Кузнецов
Чтение книги онлайн.

Читать онлайн книгу Управление рисками, аудит и внутренний контроль - Михаил Кузнецов страница 21

СКАЧАТЬ предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

      Примечания

      1

      http://www.coso.org/documents/coso_erm_executivesummary.pdf

      2

      http://www.coso.org/documents/coso_erm_executivesummary.pdf

      3

      Кодекс корпоративного управления, 2014, п. 85.

      4

      OECD Corporate governance principles, 2004. www.oecd.org

      5

      Кодекс корпоративного управления, 2014, п. 84.

      6

      Управление компанией в условиях кризиса. Пособие для членов советов директоров, Международная финансовая корпорация, 2010.

      7

      Там же.

      8

      С использованием Guide to Enterprise Risk Management. http://www.ucop.edu/enterprise-risk-management/_files/protiviti_faqguide.pdf

      9

      http://www.polymetal.ru/~/media/Files/P/Polymetal/Annual%20Reports/Polymetal_AR13%20web_Russian.pdf

      10

      http://www.uralkali.com/upload/iblock/fc0/UR026_AR2013_Russian_AR.pdf

/9j/4AAQSkZJRgABAQIAJgAmAAD/4gxYSUNDX1BST0ZJTEUAAQEAAAxITGlubwIQAABtbnRyUkdCIFhZWiAHzgACAAkABgAxAABhY3NwTVNGVAAAAABJRUMgc1JHQgAAAAAAAAAAAAAAAAAA9tYAAQAAAADTLUhQICAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABFjcHJ0AAABUAAAADNkZXNjAAABhAAAAGx3dHB0AAAB8AAAABRia3B0AAACBAAAABRyWFlaAAACGAAAABRnWFlaAAACLAAAABRiWFlaAAACQAAAABRkbW5kAAACVAAAAHBkbWRkAAACxAAAAIh2dWVkAAADTAAAAIZ2aWV3AAAD1AAAACRsdW1pAAAD+AAAABRtZWFzAAAEDAAAACR0ZWNoAAAEMAAAAAxyVFJDAAAEPAAACAxnVFJDAAAEPAAACAxiVFJDAAAEPAAACAx0ZXh0AAAAAENvcHlyaWdodCAoYykgMTk5OCBIZXdsZXR0LVBhY2thcmQgQ29tcGFueQAAZGVzYwAAAAAAAAASc1JHQiBJRUM2MTk2Ni0yLjEAAAAAAAAAAAAAABJzUkdCIElFQzYxOTY2LTIuMQAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAWFlaIAAAAAAAAPNRAAEAAAABFsxYWVogAAAAAAAAAAAAAAAAAAAAAFhZWiAAAAAAAABvogAAOPUAAAOQWFlaIAAAAAAAAGKZAAC3hQAAGNpYWVogAAAAAAAAJKAAAA+EAAC2z2Rlc2MAAAAAAAAAFklFQyBodHRwOi8vd3d3LmllYy5jaAAAAAAAAAAAAAAAFklFQyBodHRwOi8vd3d3LmllYy5jaAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAABkZXNjAAAAAAAAAC5JRUMgNjE5NjYtMi4xIERlZmF1bHQgUkdCIGNvbG91ciBzcGFjZSAtIHNSR0IAAAAAAAAAAAAAAC5JRUMgNjE5NjYtMi4xIERlZmF1bHQgUkdCIGNvbG91ciBzcGFjZSAtIHNSR0IAAAAAAAAAAAAAAAAAAAAAAAAAAAAAZGVzYwAAAAAAAAAsUmVmZXJlbmNlIFZpZXdpbmcgQ29uZGl0aW9uIGluIElFQzYxOTY2LTIuMQAAAAAAAAAAAAAALFJlZmVyZW5jZSBWaWV3aW5nIENvbmRpdGlvbiBpbiBJRUM2MTk2Ni0yLjEAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAHZpZXcAAAAAABOk/gAUXy4AEM8UAAPtzAAEEwsAA1yeAAAAAVhZWiAAAAAAAEwJVgBQAAAAVx/nbWVhcwAAAAAAAAABAAAAAAAAAAAAAAAAAAAAAAAAAo8AAAACc2lnIAAAAABDUlQgY3VydgAAAAAAAAQAAAAABQAKAA8AFAAZAB4AIwAoAC0AMgA3ADsAQABFAEoATwBUAFkAXgBjAGgAbQByAHcAfACBAIYAiwCQAJUAmgCfAKQAqQCuALIAtwC8AMEAxgDLANAA1QDbAOAA5QDrAPAA9gD7AQEBBwENARMBGQEfASUBKwEyATgBPgFFAUwBUgFZAWABZwFuAXUBfAGDAYsBkgGaAaEBqQGxAbkBwQHJAdEB2QHhAekB8gH6AgMCDAIUAh0CJgIvAjgCQQJLAlQCXQJnAnECegKEAo4CmAKiAqwCtgLBAssC1QLgAusC9QMAAwsDFgMhAy0DOANDA08DWgNmA3IDfgOKA5YDogOuA7oDxwPTA+AD7AP5BAYEEwQgBC0EOwRIBFUEYwRxBH4EjASaBKgEtgTEBNME4QTwBP4FDQUcBSsFOgVJBVgFZwV3BYYFlgWmBbUFxQXVBeUF9gYGBhYGJwY3BkgGWQZqBnsGjAadBq8GwAbRBuMG9QcHBxkHKwc9B08HYQd0B4YHmQesB78H0gflB/gICwgfCDIIRghaCG4IggiWCKoIvgjSCOcI+wkQCSUJOglPCWQJeQmPCaQJugnPCeUJ+woRCicKPQpUCmoKgQqYCq4KxQrcCvMLCwsiCzkLUQtpC4ALmAuwC8gL4Qv5DBIMKgxDDFwMdQyODKcMwAzZDPMNDQ0mDUANWg10DY4NqQ3DDd4N+A4TDi4OSQ5kDn8Omw62DtIO7g8JDyUPQQ9eD3oPlg+zD88P7BAJECYQQxBhEH4QmxC5ENcQ9RETETERTxFtEYwRqhHJEegSBxImEkUSZBKEEqMSwxLjEwMTIxNDE2MTgxOkE8UT5RQGFCcUSRRqFIsUrRTOFPAVEhU0FVYVeBWbFb0V4BYDFiYWSRZsFo8WshbWFvoXHRdBF2UXiReuF9IX9xgbGEAYZRiKGK8Y1Rj6GSAZRRlrGZEZtxndGgQaKhpRGncanhrFGuwbFBs7G2MbihuyG9ocAhwqHFIcexyjHMwc9R0eHUcdcB2ZHcMd7B4WHkAeah6UHr4e6R8THz4faR+UH78f6iAVIEEgbCCYIMQg8CEcIUghdSGhIc4h+yInIlUigiKvIt0jCiM4I2YjlCPCI/AkHyRNJHwkqyTaJQklOCVoJZclxyX3JicmVyaHJrcm6CcYJ0kneierJ9woDSg/KHEooijUKQYpOClrKZ0p0CoCKjUqaCqbKs8rAis2K2krnSvRLAUsOSxuLKIs1y0MLUEtdi2rLeEuFi5MLoIuty7uLyQvWi+RL8cv/jA1MGwwpDDbMRIxSjGCMbox8jIqMmMymzLUMw0zRjN/M7gz8TQrNGU0njTYNRM1TTWHNcI1/TY3NnI2rjbpNyQ3YDecN9c4FDhQOIw4yDkFOUI5fzm8Ofk6Njp0OrI67zstO2s7qjvoPCc8ZTykPOM9Ij1hPaE94D4gPmA+oD7gPyE/YT+iP+JAI0BkQKZA50EpQWpBrEHuQjBCckK1QvdDOkN9Q8BEA0RHRIpEzkUSRVVFmkXeRiJGZ0arRvBHNUd7R8BIBUhLSJFI10kdSWNJqUnwSjdKfUrESwxLU0uaS+JMKkxyTLpNAk1KTZNN3E4lTm5Ot08AT0lPk0/dUCdQcVC7UQZRUFGbUeZSMVJ8UsdTE1NfU6pT9lRCVI9U21UoVXVVwlYPVlxWqVb3V0RXklfgWC9YfVjLWRpZaVm4WgdaVlqmWvVbRVuVW+VcNVyGXNZdJ114XcleGl5sXr1fD19hX7NgBWBXYKpg/GFPYaJh9WJJYpxi8GNDY5dj62RAZJRk6WU9ZZJl52Y9ZpJm6Gc9Z5Nn6Wg/aJZo7GlDaZpp8WpIap9q92tPa6dr/2xXbK9tCG1gbbluEm5rbsRvHm94b9FwK3CGcOBxOnGVcfByS3KmcwFzXXO4dBR0cHTMdSh1hXXhdj52m3b4d1Z3s3gReG54zHkqeYl553pGeqV7BHtje8J8IXyBfOF9QX2hfgF+Yn7CfyN/hH/lgEeAqIEKgWuBzYIwgpKC9INXg7qEHYSAhOOFR4Wrhg6GcobXhzuHn4gEiGmIzokziZmJ/opkisqLMIuWi/yMY4zKjTGNmI3/jmaOzo82j56QBpBukNaRP5GokhGSepLjk02TtpQglIqU9JVflcmWNJaflwqXdZfgmEyYuJkkmZCZ/JpomtWbQpuvnByciZz3nWSd0p5Anq6fHZ+Ln/qgaaDYoUehtqImopajBqN2o+akVqTHpTilqaYapoum/adup+CoUqjEqTepqaocqo+rAqt1q+msXKzQrUStuK4trqGvFq+LsACwdbDqsWCx1rJLssKzOLOutCW0nLUTtYq2AbZ5tvC3aLfguFm40blKucK6O7q1uy67p7whvJu9Fb2Pvgq+hL7/v3q/9cBwwOzBZ8Hjwl/C28NYw9TEUcTOxUvFyMZGxsPHQce/yD3IvMk6ybnKOMq3yzbLtsw1zLXNNc21zjbOts83z7jQOdC60TzRvtI/0sHTRNPG1EnUy9VO1dHWVdbY11zX4Nhk2OjZbNnx2nba+9uA3AXcit0Q3ZbeHN6i3ynfr+A24L3hROHM4lPi2+Nj4+vkc+T85YTmDeaW5x/nqegy6LzpRunQ6lvq5etw6/vshu0R7ZzuKO6070DvzPBY8OXxcvH/8ozzGfOn9DT0wvVQ9d72bfb794r4Gfio+Tj5x/pX+uf7d/wH/Jj9Kf26/kv+3P9t////2wBDAAMCAgICAgMCAgIDAwMDBAYEBAQEBAgGBgUGCQgKCgkICQkKDA8MCgsOCwkJDRENDg8QEBEQCgwSExIQEw8QEBD/2wBDAQMDAwQDBAgEBAgQCwkLEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBAQEBD/wAARCANBBQADAREAAhEBAxEB/8QAHQABAAICAwEBAAAAAAAAAAAAAAYHBQgBAwQCCf/EAHEQAAEDBAECAgMJCQwIAgMAIwECAwQABQYHEQgSEyEUIjEJFRgyQVFYltQWFyNSV2GRldU4QlRWcXeTl7G10dMzNnJ0doGStCRiNENTpBklJjdjobPBNTlESGRlgoOUxCdGVWZzdaXxKClFR4eisuH/xAAaAQEAAwEBAQAAAAAAAAAAAAAAAgMEAQUG/8QAUREAAQMCBQIEAwQHBAkEAAENAQACEQMhBBIxQVEFYRMicYEUMpEjQqGxBjNSYnLB8BUkgtE0NUNzkqKy4fElU7PCY3SDkxY2wyZEo9JktOL/2gAMAwEAAhEDEQA/AP1ToiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREoiURKIlESiJREo СКАЧАТЬ