2248-6046

S2248-60462022000100187

10.14718/revfinanzpolitecon.v14.n1.2022.8

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14 1 187 206

2021

1-20

2018 85 2 2

513-43

2022 15 1 1

125-45

2014

2016

2005 24 6 6

521-31

2018 85 1 1

159-201

2015 48 4 4

265-76

2012 17 4 4

501-21

2006

2010

Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2017

Federation of European Risk Management Associations (FERMA) 2012

1992 17 64 64

314-21

1999 5

1997 1 1 1

35-45

2011 78 4 4

795-822

Institute of Internal Auditors 2013

International Organization for Standardization (ISO) 2018

2022 24 1 1

1-20

2002 4

2021 41 3 3

544-57

2017 24 2 2

1-27

2020

1-5

Marsh and Risk and Insurance Management Society (RIMS) 2016

Marsh and Risk and Insurance Management Society (RIMS). 2018

2007

Abril 2007

New York

2006

2017

15-28

2017

191-205

2022 60 60

101575

2016 173 C C

66-79

2014 37 37

97-113

2003 88 5 5

879-903

Protiviti

2013 5 4 4

2010 30 1 1

65-75

2012 4 4

5-18

2018 26 1 1

4-22

Standards Australia/Standards New Zealand 2004

2022 74 74

104615

2017

49-74

2014 19 2 2

133-59

2015