<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-6805</journal-id>
<journal-title><![CDATA[Revista Facultad de Ciencias Económicas: Investigación y Reflexión]]></journal-title>
<abbrev-journal-title><![CDATA[Rev.fac.cienc.econ.]]></abbrev-journal-title>
<issn>0121-6805</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas Universidad Militar Nueva Granada]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-68052019000200105</article-id>
<article-id pub-id-type="doi">10.18359/rfce.3932</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Gestão de riscos corporativos: percepção dos chief risk officers]]></article-title>
<article-title xml:lang="en"><![CDATA[Corporate Risk Management: Perception of the Chief Risk Officers]]></article-title>
<article-title xml:lang="es"><![CDATA[Gestión de riesgos corporativos: percepción de los Chief risk officers]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Marques]]></surname>
<given-names><![CDATA[Leandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Habitzreuter Muller]]></surname>
<given-names><![CDATA[Suzana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Zanievicz da Silva]]></surname>
<given-names><![CDATA[Márcia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Regional de Blumenau  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Regional de Blumenau  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Regional de Blumenau  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>27</volume>
<numero>2</numero>
<fpage>105</fpage>
<lpage>126</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-68052019000200105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-68052019000200105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-68052019000200105&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: O objetivo deste artigo foi verificar como a gestão de riscos se materializa nas organizações. Para tanto, realizou-se pesquisa descritiva com abordagem quantitativa por meio de levantamento. O instrumento de coleta de dados compreendeu um questionário estruturado enviado à cros de empresas brasileiras, auditores e consultores de gestão de riscos. Um total de 22 respostas foi obtido. A análise dos dados revela que há pouco conhecimento por parte dos entrevistados sobre as obras que versam sobre gestão de riscos apresentadas na pesquisa, indicando assim pouca utilização destas como estratégias de capacitação pelos CROS. Em relação às ferramentas e técnicas de gestão de riscos, constatou-se que as técnicas elencadas pelo coso (2007) são pouco utilizadas pelos respondentes, sendo que as mais utilizadas são as de menor complexidade de aplicação. Em relação aos motivos para a adoção da grc na empresa, o mais recorrente foi a exigência por parte de órgãos reguladores.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The purpose of this paper is to verify how risk management materializes in organizations. To do this, a descriptive research was conducted with a quantitative approach by means of a survey. The data collection instrument was a structured questionnaire sent to the Chief Risk Officers (CROs) of Brazilian companies, auditors and risk management consultants. A total of 22 responses were obtained. Data analysis reveals that -among those interviewed- there is little knowledge about work related to the risk management presented in the research; this indicates a scarce use of this work as training strategies for CROs. Concerning tools and risk management techniques, it was found that the techniques identified by COSO (2007) are rarely used by respondents, while the most used are those less complicated to implement. Among the reasons behind GRC adoption in a company, the most common reason was by request of regulatory bodies.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: El objetivo de este artículo fue verificar cómo la gestión de riesgos se materializa en las organizaciones. Para ello, se realizó una investigación descriptiva con un enfoque cuantitativo por medio de encuesta. El instrumento de recolección de datos consistía en un cuestionario estructurado enviado a Chief risk officers (CROs) de empresas brasileñas, auditores y consultores de gestión de riesgos. Un total de 22 respuestas fueron obtenidas. El análisis de los datos revela que entre los entrevistados existe poco conocimiento acerca de los trabajos relacionados con la gestión de riesgos presentados en la investigación, lo cual indica un uso escaso de estos trabajos como estrategias de capacitación para los CROs. En cuanto a las herramientas y técnicas de gestión de riesgos, se constató que las técnicas señaladas por el COSO (2007) son poco utilizadas por los encuestados, mientras que las más utilizadas son las que son menos complicadas en su aplicación. Con respecto a los motivos detrás de la adopción de GRC en una empresa, el más común fue su exigencia por parte de órganos reguladores.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Gestão de riscos]]></kwd>
<kwd lng="pt"><![CDATA[GRC]]></kwd>
<kwd lng="pt"><![CDATA[gestão do conhecimento]]></kwd>
<kwd lng="pt"><![CDATA[chief Risk Officer (CRO)]]></kwd>
<kwd lng="en"><![CDATA[Risk management]]></kwd>
<kwd lng="en"><![CDATA[GRC]]></kwd>
<kwd lng="en"><![CDATA[knowledge management]]></kwd>
<kwd lng="en"><![CDATA[Chief Risk Officer]]></kwd>
<kwd lng="en"><![CDATA[CRO]]></kwd>
<kwd lng="es"><![CDATA[Gestión de riesgos]]></kwd>
<kwd lng="es"><![CDATA[GRC]]></kwd>
<kwd lng="es"><![CDATA[gestión de conocimiento]]></kwd>
<kwd lng="es"><![CDATA[Chief Risk Officer]]></kwd>
<kwd lng="es"><![CDATA[CRO]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Alavi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Leidner]]></surname>
<given-names><![CDATA[D. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Review: knowledge management and knowledge management systems: Conceptual foundations and research issues]]></article-title>
<source><![CDATA[]]></source>
<year>2001</year>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Assi]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestão de Riscos com Controles Internos]]></source>
<year>2012</year>
<publisher-loc><![CDATA[São Paulo, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Saint Paul]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Banet]]></surname>
<given-names><![CDATA[T. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Morineau]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<source><![CDATA[Aprender de los datos: el análisis de componentes principales]]></source>
<year>1999</year>
<publisher-loc><![CDATA[Barcelona, España ]]></publisher-loc>
<publisher-name><![CDATA[UEB]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<collab>Basel Committee on Banking Supervision - BCBS</collab>
<source><![CDATA[Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems]]></source>
<year>2010</year>
<publisher-loc><![CDATA[Basel ]]></publisher-loc>
<publisher-name><![CDATA[Bank for International Settlements]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baxter]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Bedard]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Hoitash]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Yezegel]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enterprise risk management program quality: Determinants, value relevance, and the financial crisis]]></article-title>
<source><![CDATA[Contemporary Accounting Research]]></source>
<year>2013</year>
<volume>30</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1264-95</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Berry]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Phillips]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enterprise risk management: pulling it together]]></article-title>
<source><![CDATA[Risk Management]]></source>
<year>1998</year>
<volume>45</volume>
<numero>9</numero>
<issue>9</issue>
<page-range>53-8</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brito]]></surname>
<given-names><![CDATA[O. S]]></given-names>
</name>
</person-group>
<source><![CDATA[Controladoria de risco: retorno em instituições financeiras]]></source>
<year>2003</year>
<publisher-loc><![CDATA[São Paulo, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Saraiva]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brito]]></surname>
<given-names><![CDATA[O. S]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestão de risco: uma abordagem orientada a riscos operacionais]]></source>
<year>2007</year>
<publisher-loc><![CDATA[São Paulo, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Saraiva]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brown]]></surname>
<given-names><![CDATA[J. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Duguid]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Knowledge and organization: a social-practice perspective]]></article-title>
<source><![CDATA[Organization Science]]></source>
<year>2001</year>
<volume>12</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>198-213</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chait]]></surname>
<given-names><![CDATA[L. P]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Creating a successful knowledge management system]]></article-title>
<source><![CDATA[Journal of Business Strategy]]></source>
<year>1999</year>
<volume>20</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>23-6</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ching]]></surname>
<given-names><![CDATA[H. Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Colombo]]></surname>
<given-names><![CDATA[T. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Boas práticas de gestão de risco corporativo: estudo de dez empresas]]></article-title>
<source><![CDATA[Revista Brasileira de Estratégia]]></source>
<year>2013</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>23-35</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cole]]></surname>
<given-names><![CDATA[R. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Introduction: special issue on knowledge and the firm]]></article-title>
<source><![CDATA[Califórnia Management Review]]></source>
<year>1998</year>
<volume>40</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>15-21</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Collier]]></surname>
<given-names><![CDATA[P. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Berry]]></surname>
<given-names><![CDATA[A. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Burke]]></surname>
<given-names><![CDATA[G. T]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Risk and management accounting: best practice guidelines for enterprise-wide internal control procedures]]></article-title>
<source><![CDATA[CIMA]]></source>
<year>2007</year>
<volume>2</volume>
<numero>11</numero>
<issue>11</issue>
<page-range>1-8</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<collab>Committee of Sponsoring Organizations of the Treadway Commission - COSO</collab>
<source><![CDATA[Gerenciamento de Riscos Corporativos - Estrutura Integrada: Sumário Executivo]]></source>
<year>2004</year>
<publisher-loc><![CDATA[New York, USA ]]></publisher-loc>
<publisher-name><![CDATA[AICPA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<collab>Committee of Sponsoring Organizations of the Treadway Commission - COSO</collab>
<source><![CDATA[Gerenciamento de Riscos Corporativos - Estrutura Integrada: Técnicas de Aplicação]]></source>
<year>2007</year>
<publisher-loc><![CDATA[New York, USA ]]></publisher-loc>
<publisher-name><![CDATA[AICPA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<collab>Committee of Sponsoring Organizations of the Treadway Commission - COSO</collab>
<source><![CDATA[Enterprise Risk Management - Integrating with Strategy and Performance: Executive Summary]]></source>
<year>2017</year>
<publisher-loc><![CDATA[New York, USA ]]></publisher-loc>
<publisher-name><![CDATA[COSO]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Crouhy]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Galai]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Mark]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<source><![CDATA[Gerenciamento de risco: uma abordagem conceitual e prática: uma visão integrada dos riscos de crédito, operacional e de mercado]]></source>
<year>2004</year>
<publisher-loc><![CDATA[Rio de Janeiro, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Qualitymark]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Damodaran]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestão estratégica do risco]]></source>
<year>2009</year>
<publisher-loc><![CDATA[Porto Alegre, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Bookman]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Daud]]></surname>
<given-names><![CDATA[W. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Yazid]]></surname>
<given-names><![CDATA[A. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Hussin]]></surname>
<given-names><![CDATA[H. M. R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The effect of chief risk officer (CRO) on enterprise risk management (ERM) practices: evidence from Malaysia]]></article-title>
<source><![CDATA[International Business &amp; Economics Research Journal (IBER)]]></source>
<year>2010</year>
<volume>9</volume>
<numero>11</numero>
<issue>11</issue>
<page-range>55-64</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Deloitte]]></surname>
</name>
</person-group>
<source><![CDATA[O estágio atual da gestão de riscos: estratégias e ações para o crescimento sustentável]]></source>
<year>2014</year>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Devenpor]]></surname>
<given-names><![CDATA[T. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Prusak]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
</person-group>
<source><![CDATA[Conhecimento empresarial: como as organizações gerenciam o seu capital intelectual]]></source>
<year>2003</year>
<publisher-loc><![CDATA[Rio de Janeiro, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Elsevier]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="">
<collab>Federation of European Risk Management Associations - FERMA</collab>
<source><![CDATA[Norma de Gestão de Riscos]]></source>
<year>2002</year>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fraser]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Schoening-Thiessen]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Simkins]]></surname>
<given-names><![CDATA[B. J]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Who Reads What Most Often? A Survey of Enterprise Risk Management Literature Read by Risk Executives]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Fraser]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Simkins]]></surname>
<given-names><![CDATA[B. J]]></given-names>
</name>
</person-group>
<source><![CDATA[Enterprise Risk Management: Today's Leading Research and Best Practices for Tomorrow's Executives]]></source>
<year>2008</year>
<publisher-loc><![CDATA[Hoboken, USA ]]></publisher-loc>
<publisher-name><![CDATA[John Wiley &amp; Sons]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gatzert]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Martin]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Determinants and Value of Enterprise Risk Management: Empirical Evidence from the Literature]]></article-title>
<source><![CDATA[Risk Management and Insurance Review]]></source>
<year>2015</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>29-53</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gordon]]></surname>
<given-names><![CDATA[L. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Loeb]]></surname>
<given-names><![CDATA[M. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Tseng]]></surname>
<given-names><![CDATA[C. Y]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enterprise risk management and firm performance: A contingency perspective]]></article-title>
<source><![CDATA[Journal of Accounting and Public Policy]]></source>
<year>2009</year>
<volume>28</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>301-27</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="book">
<collab>Instituto Brasileiro de Governança Corporativa - IBGC</collab>
<source><![CDATA[Guia de orientação para o gerenciamento de riscos corporativos]]></source>
<year>2007</year>
<publisher-loc><![CDATA[São Paulo, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[IBGC]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="book">
<collab>Information Systems Audit and Control Association -ISACA</collab>
<source><![CDATA[COBIT 5: A business framework for the governance and management of enterprise IT]]></source>
<year>2012</year>
<publisher-loc><![CDATA[Rolling Meadows ]]></publisher-loc>
<publisher-name><![CDATA[ISACA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="book">
<collab>Information Systems Audit and Control Association -ISACA</collab>
<source><![CDATA[Risk IT Framework]]></source>
<year>2009</year>
<publisher-loc><![CDATA[Rolling Meadows ]]></publisher-loc>
<publisher-name><![CDATA[ISACA]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="book">
<collab>International Organization for Standardization - ISO</collab>
<source><![CDATA[ISO 31000: 2009: Risk management: principles and guidelines on implementation = Associação Brasileira de Normas Técnicas - ABNT NBR ISO 31000:2009: Gestão de Riscos: Princípios e Diretrizes]]></source>
<year>2009</year>
<publisher-loc><![CDATA[Rio de Janeiro, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[ISO]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jorion]]></surname>
<given-names><![CDATA[P]]></given-names>
</name>
</person-group>
<source><![CDATA[Value at Risk: The New Benchmark for Managing Financial Risk]]></source>
<year>2000</year>
<publisher-loc><![CDATA[New York, USA ]]></publisher-loc>
<publisher-name><![CDATA[MacGraw- Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kaplan]]></surname>
<given-names><![CDATA[R. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Mikes]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Managing the Multiple Dimensions of Risk: part I]]></article-title>
<source><![CDATA[Balanced Scorecard Report]]></source>
<year>2011</year>
<volume>13</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>2-6</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kaplan]]></surname>
<given-names><![CDATA[R. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Mikes]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Managing risks: a new framework]]></article-title>
<source><![CDATA[Harvard Business Review]]></source>
<year>2012</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-8</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lechner]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Gatzert]]></surname>
<given-names><![CDATA[N]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Determinants and value of enterprise risk management: empirical evidence from Germany]]></article-title>
<source><![CDATA[The European Journal of Finance]]></source>
<year>2018</year>
<volume>24</volume>
<numero>10</numero>
<issue>10</issue>
<page-range>867-87</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Liebenberg]]></surname>
<given-names><![CDATA[A. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Hoyt]]></surname>
<given-names><![CDATA[R. E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The determinants of enterprise risk management: Evidence from the appointment of chief risk officers]]></article-title>
<source><![CDATA[Risk Management and Insurance Review]]></source>
<year>2003</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>37-52</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maroco]]></surname>
<given-names><![CDATA[J]]></given-names>
</name>
</person-group>
<source><![CDATA[Análise estatística com utilização do SPSS]]></source>
<year>2003</year>
<publisher-loc><![CDATA[Lisboa, Portugal ]]></publisher-loc>
<publisher-name><![CDATA[Sílabo]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marshall]]></surname>
<given-names><![CDATA[C. L]]></given-names>
</name>
</person-group>
<source><![CDATA[Medindo e Gerenciando Riscos Operacionais em Instituições Financeiras]]></source>
<year>2002</year>
<publisher-loc><![CDATA[Rio de Janeiro, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Qualitymark]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[McShane]]></surname>
<given-names><![CDATA[M. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Nair]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rustambekov]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Does enterprise risk management increase firm value?]]></article-title>
<source><![CDATA[Journal of Accounting, Auditing &amp; Finance]]></source>
<year>2011</year>
<volume>26</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>641-58</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mikes]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Risk management and calculative cultures]]></article-title>
<source><![CDATA[Management Accounting Research]]></source>
<year>2009</year>
<volume>20</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>18-40</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mikes]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[From counting risk to making risk count: Boundary-work in risk management]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2011</year>
<volume>36</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>226-45</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nocco]]></surname>
<given-names><![CDATA[B. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Stulz]]></surname>
<given-names><![CDATA[R. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enterprise risk management: Theory and practice]]></article-title>
<source><![CDATA[Journal of Applied Corporate Finance]]></source>
<year>2006</year>
<volume>18</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>8-20</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nonaka]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Takeuchi]]></surname>
<given-names><![CDATA[H]]></given-names>
</name>
</person-group>
<source><![CDATA[Criação de conhecimento na Empresa]]></source>
<year>1997</year>
<publisher-loc><![CDATA[Rio de Janeiro, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Campus]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Olson]]></surname>
<given-names><![CDATA[D. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Wu]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<source><![CDATA[New Frontiers in Enterprise Risk Management]]></source>
<year>2008</year>
<publisher-loc><![CDATA[Berlin, Alemanha ]]></publisher-loc>
<publisher-name><![CDATA[Springer Science &amp; Business Media]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Paape]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Speklé]]></surname>
<given-names><![CDATA[R. F]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The adoption and design of enterprise risk management practices: an empirical study]]></article-title>
<source><![CDATA[European Accounting Review]]></source>
<year>2012</year>
<volume>21</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>533-64</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Paxson]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Wood]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<source><![CDATA[The Blackwell encyclopedic dictionary of finance]]></source>
<year>1998</year>
<publisher-loc><![CDATA[Oxford, Reino Unido ]]></publisher-loc>
<publisher-name><![CDATA[Blackwell Publishers]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Power]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Organizational responses to risk: the rise of the chief risk officer]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Hutter]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Power]]></surname>
<given-names><![CDATA[M]]></given-names>
</name>
</person-group>
<source><![CDATA[Organizational Encounters with Risk]]></source>
<year>2005</year>
<publisher-loc><![CDATA[Cambridge ]]></publisher-loc>
<publisher-name><![CDATA[Cambridge University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Raupp]]></surname>
<given-names><![CDATA[F. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Beuren]]></surname>
<given-names><![CDATA[I. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Metodologia da Pesquisa Aplicável às Ciências Sociais]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Beuren]]></surname>
<given-names><![CDATA[I. M]]></given-names>
</name>
</person-group>
<source><![CDATA[Como elaborar trabalhos monográficos em contabilidade: teoria e prática]]></source>
<year>2006</year>
<publisher-loc><![CDATA[São Paulo, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Atlas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Renn]]></surname>
<given-names><![CDATA[O]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Concepts of risk: a classification]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Krimsky]]></surname>
<given-names><![CDATA[S]]></given-names>
</name>
<name>
<surname><![CDATA[Golding]]></surname>
<given-names><![CDATA[D]]></given-names>
</name>
</person-group>
<source><![CDATA[Social theories of risk]]></source>
<year>1992</year>
<publisher-loc><![CDATA[Westport ]]></publisher-loc>
<publisher-name><![CDATA[Praeger]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Renn]]></surname>
<given-names><![CDATA[O]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Concepts of Risk: An Interdisciplinary Review Part 1: Disciplinary Risk Concepts]]></article-title>
<source><![CDATA[GAIA-Ecological Perspectives for Science and Society]]></source>
<year>2008</year>
<volume>17</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>50-66</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sheffi]]></surname>
<given-names><![CDATA[Y]]></given-names>
</name>
</person-group>
<source><![CDATA[The resilient enterprise: overcoming vulnerability for competitive advantage]]></source>
<year>2007</year>
<publisher-loc><![CDATA[Boston, USA ]]></publisher-loc>
<publisher-name><![CDATA[MIT Press Books]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Silva]]></surname>
<given-names><![CDATA[S. L]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestão do conhecimento: uma revisão crítica orientada pela abordagem da criação do conhecimento]]></article-title>
<source><![CDATA[Ciência da Informação]]></source>
<year>2004</year>
<volume>33</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>143-51</page-range></nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Smith]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of tacit and explicit knowledge in the workplace]]></article-title>
<source><![CDATA[Journal of Knowledge Management]]></source>
<year>2001</year>
<volume>5</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>311-21</page-range></nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Soltanizadeh]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Rasid]]></surname>
<given-names><![CDATA[S. Z. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Golshan]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Quoquab]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Basiruddin]]></surname>
<given-names><![CDATA[R]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enterprise Risk Management Practices among Malaysian Firms]]></article-title>
<source><![CDATA[Procedia-Social and Behavioral Sciences]]></source>
<year>2014</year>
<volume>164</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>332-7</page-range></nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Spender]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Making knowledge the basis of a dynamic theory of the firm]]></article-title>
<source><![CDATA[Strategic Management Journal]]></source>
<year>1996</year>
<volume>17</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>45-62</page-range></nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Takeuchi]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Nonaka]]></surname>
<given-names><![CDATA[I]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestão do conhecimento]]></source>
<year>2008</year>
<publisher-loc><![CDATA[Porto Alegre, Brasil ]]></publisher-loc>
<publisher-name><![CDATA[Bookman]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Taleb]]></surname>
<given-names><![CDATA[N. N]]></given-names>
</name>
</person-group>
<source><![CDATA[The Black Swan: the impact of the highly improbable]]></source>
<year>2007</year>
<publisher-loc><![CDATA[New York, USA ]]></publisher-loc>
<publisher-name><![CDATA[Random House]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tarantino]]></surname>
<given-names><![CDATA[A]]></given-names>
</name>
</person-group>
<source><![CDATA[Manager's Guide to Compliance: Sarbanes-Oxley, COSO, ERM, COBIT, IFRS, BASEL II, OMB's A-123, ASX 10, OECD Principles, Turnbull Guidance, Best Practices, and Case Studies]]></source>
<year>2006</year>
<publisher-loc><![CDATA[Hoboken, USA ]]></publisher-loc>
<publisher-name><![CDATA[John Wiley &amp; Sons]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zonatto]]></surname>
<given-names><![CDATA[V. C. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Beuren]]></surname>
<given-names><![CDATA[I. M]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evidenciação da gestão de riscos do COSO (2004) nos relatórios de administração de empresas com ADR's]]></article-title>
<source><![CDATA[Contabilidade, Gestão e Governança]]></source>
<year>2009</year>
<volume>12</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
