CG III: Risk Management and Auditing

Kennung: 03.996.1330, Aufbaumodul, 6 LP, 2 SWS Vorlesung, 2 SWS Übung, So Se

The course is offered in the summer term in the English language.

This course shall enhance your understanding of the role of corporate risk management. Please note that this course is not about financial risk management. You will get familiar with the key concepts of internal controls, enterprise risk management, and internal auditing. You will learn tools and techniques that shall enable you to apply these concepts.

The introduction familarizes you with general approaches of defining and management risks. Then, we discuss how to mitigate operational risks using the internal control framework of COSO and how to manage strategic risks using the enterprise risk management framework of COSO. As a final part, we cover the relation of corporate governance, risk management and internal auditing.

After successfully registering for the course you can download the course materials via the JGU reader.

For questions regarding the lecture, please contact Mr. Christian Schlapka.