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330.239 Enterprise Risk Management (Fundamentals)
Diese Lehrveranstaltung ist in allen zugeordneten Curricula Teil der STEOP.
Diese Lehrveranstaltung ist in mindestens einem zugeordneten Curriculum Teil der STEOP.

2019S, VU, 2.0h, 3.0EC


  • Semesterwochenstunden: 2.0
  • ECTS: 3.0
  • Typ: VU Vorlesung mit Übung

Ziele der Lehrveranstaltung

"Enterprise risk management is a process, effected by an entity's board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of entity objectives." [COSO-ERM04, p. 4].

Practical implementations of enterprise risk management systems are shown by Accenture, Ernst and Young, Austrian Airlines and Ottakringer.

After finishing the course the students should be confident with the meaning of this broad risk management definition given by the Committee of Sponsoring Organizations of the Treadway Commission. Furthermore the students should be able to design and implement adequate risk management systems in different management domains.

These skills and competences are promoted by assignments covering the ERM maturity assessement of a specific enterprise, the implementation of a performance management simulation study in the software package 'R/Rstudio' and an in-depth ERM literature review.

Inhalt der Lehrveranstaltung

  • Enterprise Risk Management (ERM): COSO vs. ISO
  • Integration of different risk types into different management systems
  • Assessing the maturity of ERM: ERMMA-Project
  • Implementation of ERM in practice
  • Assessing the effectiveness of ERM
  • R/Rstudio: Overview and simulation studies
  • Business performance management: Analytical study
  • Business performance management: Simulation study
  • ERM literature workshops: Students` presentations



LVA Termine

Mi.08:30 - 12:0006.03.2019Bombardier Hörsaal Schwaiger
Mi.08:30 - 12:0013.03.2019Bombardier Hörsaal Schwaiger
Mi.08:30 - 12:0020.03.2019Bombardier Hörsaal Schwaiger
Mi.08:30 - 12:0027.03.2019Bombardier Hörsaal entfällt im SS 2019
Mi.08:30 - 12:0003.04.2019Bombardier Hörsaal Schwaiger
Mi.08:30 - 12:0010.04.2019Bombardier Hörsaal Schwaiger
Mi.08:30 - 12:0001.05.2019Bombardier Hörsaal entfällt im SS 2019
Mi.08:30 - 12:0008.05.2019Bombardier Hörsaal Students presentations
Mi.08:30 - 12:0015.05.2019Bombardier Hörsaal Students presentations
Mi.08:30 - 12:0022.05.2019Bombardier Hörsaal Final


  • Group-Assignments 40 %
  • Presentation 20 %
  • Final Exam 40 %


Mi.08:00 - 09:0027.05.2020 schriftlich29.03.2020 23:59 - 25.05.2020 23:59in TISSFinal


Von Bis Abmeldung bis
06.02.2019 08:00 06.03.2019 12:00 06.03.2019 12:00



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