2319fulltext.pdf
TRANSCRIPT
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COSO- ERM :
()
2554
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COSO-ERM : ()
.
2554
() COSO-ERM
COSO-ERM 8
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. .
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............................................................................................................................
..............................................................................................................
...............................................................................................................................
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1. ............................................................................................................. 1
..................................................... 1 ........................................................................ 3 ..................................................................................... 3
......................................................................... 3
2. ......................................................... 4 .......................................................................... 4...................................................................................... 21
3. ....................................................................................... 22 .............................................................................................. 22
............................................................................... 22 ......................................................................... 24
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()
4. ................................................................................................... 26
5. ............................................... 56 ....................................................................................... 56 ............................................................................................... 57 .............................................................................................. 59 .............................................................................. 60
................................................... 60
...................................................................................................................... 61
.......................................................................................................................... 62 .......................................................................................................... 63
.................................................................................................................... 78
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1. ............................................... 252. 1
..................................................................................................... 253. 2
.......................................................................................................... 34
4. 3 ............................................................................................................. 36
5. 4 .............................................................................................................
38
6. 5 ................................................................................................. 39
7. 6
.................................................................................................................. 418. 7
............................................................................. 479. 8
......................................................................................................................... 5010.
() COSO ERM .....................................................................................................................
52
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1. COSO ERM .................................................................... 10
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2
()
..2552
20.0(SMEs) 12.063.0 5.0 .. 2552 ( 500 )()
7.0- 8.0 ( 1,634 ) 6 21.0 1
.. 2553 2 (Medium Business : MB) 75 - 500 (SmallBusiness : SB) 10 75 1 3 300,000
15 3
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3
1. COSO-ERM
2.
()
1. 2 2.
1.
2.
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2
COSO-ERM
COSO-ERM
(Financial intermediately) -
2
1. 1.1 (Liquidity risk)
COSO-ERM
1.2 (Credit risk)
1.3 (Capital risk) ()
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5
1.4 (Management risk)
1.5 (Operational risk)
2. 2.1
(Interest rate risk)
()
2.2 (Foreign exchange rate risk)
2.3 (Legal risk)
2.4 (Country risk)
4 1. (Credit Policy)2. (Credit Granting)3. (Credit control and follow up)
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. (Special Mention) 1 3
. (Substandard) 3 6
. (Doubtful) 6 12
. (Doubtful Loss) 12 3
1.
2. 30 15 7 2
3.
4. 1. 3. ( 3 )
() 1 3
(CreditCollection and Problem Management)
3 3 ( )
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8
() (Credit)
1.
1.1
1.2 () (Statement) 6 () 3
() ..30 1.3
() 1.4
()
1.5
2. ()1
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( , 2552 : )
COSO-ERM
The Committee of Sponsoring Organization of the Treadway Commission-Enterprise
Risk Management (COSO-ERM) (Cobit : Control Objective for Information and
Related Technology) Cobit
1 4 8 0
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10
1 COSO ERM
COSO-ERM 8 0 0
1. (Internal Environment)
1.1
1.2
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11
1.3
1.4
1.5
1.6
1.7
1.8
2. (Objective Setting)
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12
2.1
2.2
2.3
3. (Event Identification)
3.1
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13
3.2
3.3 4 COSO
3.4
4. (Risk Assessment)
4.1
4.2
4.3
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4.4
5. (Risk Responses)
5.1 4
5.2
5.3
5.4
5.5
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6. (Control Activities)
6.1
6.2 4
7. (Information and Communication)
7.1
7.2
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7.3
7.4
7.5
8.
(Monitoring)
8.1
8.2
8.3
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\1.
2.
3.
4. (Risk-Based
Policy) (Risk Appetite)
5. (Risk Adjusted Return on Capital -RAROC)
1.
-
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2. 40 (Limit)
3. Annual Review
4.
5.
5 PsCredit
1. (People)
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5. (Condition)
7Cs Credit
5 Cs Credit 6. (Country)
(-)
7. (Controlling)
(2544) () -
(2547) : () COSO
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21
(2553) () .
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3
COSO-ERM : ()
() ()
COSO-ERM
1.
COSO-ERM 8 ()
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2.
()
2
13
307
2 2 37
1. 2.
..2554 ..2554 COSO-ERM ()
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24
COSO-ERM 2
15
2 COSO-ERM8 111 3
(Rating Scale) 3 (, 2554:http://www.theiiat.or.th)
3
2 1
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25
( , 2554:http://www.snru.ac.th)
= = 3 1 = 0.67 3
( , 2554:http://www.theiiat.or.th)
2.35 3.00 1.68 2.34
1.00 1.67
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4
COSO-ERM : () 2
13
2
1. 2. COSO-ERM
1
1
() 1.
1.1 1.2
5
8
38.46
61.54
13 100.00
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1()
()
2. 2.1 25 2.2 26 35 2.3 36 45 2.4 45
1
6
4
2
7.70
46.15
30.77
15.38
13 100.003.
3.1 3.2 3.3 3.4
0
2
11
0
0
15.38
84.62
0
13 100.004.
4.1 5 4.2 5 15 4.3 16 25 4.4 25
1
8
4
0
7.69
61.54
30.77
0
13 100.005.
5.1 5.2 5.3
7
6
0
53.85
46.15
0
13 100.00
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() COSO-ERM
13
1
() 2
2 1
1.
1.1
12
92.31
1
7.69
0
0
13
100.00
2.92
1.2 HR
8
61.54
3
23.08
2
15.38
13
100.00
2.46
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2 1 ()
1.3
13
100
0
0
0
0
13
100.00
3.00
1.4
13
100
0
0
0
0
13
100.00
3.00
1.5
12
92.31
1
7.69
0
0
13
100.00
2.92
1.6
8
61.54
2
15.38
3
23.08
13
100.00
2.38
1.7
10
76.92
3
23.08
0
0
13
100.00
2.76
- 2.77
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2 1 ()
2. 2.1 HR
11
84.62
2
15.38
0
0
13
100.00
2.84
2.2 Job DescriptionJob Specification
13
100.00
0
0
0
0
13
100.00
3.00
2.3
13
100.00
0
0
0
0
13
100.00
3.00
2.4
9
69.24
2
15.38
2
15.38
13
100.00
2.53
2.5
12
92.31
0
0
1
7.69
13
100.00
2.84
-2.84
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2 1 ()
4. 4.1
12
92.31
1
7.69
0
0
13
100.00
2.92
4.2
12
92.31
1
7.69
0
0
13
100.00
2.92
4.3
12
92.31
1
7.69
0
0
13
100.00
2.92
4.4
13
100.00
0
0
0
0
13
100.00
3.00
4.5
13
100.00
0
0
0
0
13
100.00
3.00
4.6
12
62.31
1
7.69
0
0
13
100.00
2.92
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2 1 ()
4.7
11
84.62
2
15.38
0
0
13
100.00
2.84
-2.93
5.
5.1
12
92.31
1
7.69
0
0
13
100.00
2.92
5.2
13
100.00
0
0
0
0
13
100.00
3.00
5.3
8
61.54
5
38.46
0
0
13
100.00
2.61
5.4
10
76.92
3
23.08
0
0
13
100.00
2.76
-2.82
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2 1 ()
6. 6.1
12
92.31
1
7.69
0
0
13
100.00
2.92
6.2
12
92.31
1
7.69
0
0
13
100.00
2.92
6.3
12
92.31
1
7.69
0
0
13
100.00
2.92
6.4
11
84.62
2
15.38
0
0
13
100.00
2.84
6.5
11
84.62
2
15.38
0
0
13
100.00
2.84
6.6
11
84.62
2
15.38
0
0
13
100.00
2.84
6.7
12
92.31
1
7.69
0
0
13
100.00
2.92
-2.88
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2 1 ()
7. 7.1
12
92.31
1
7.69
0
0
13
100.00
2.92
7.2
12
92.31
1
7.69
0
0
13
100.00
2.92
7.3
10
76.92
3
23.08
0
0
13
100.00
2.76
7.4
12
92.31
1
7.69
0
0
13
100.00
2.92
7.5
12
92.31
1
7.69
0
0
13
100.00
2.92
7.6
12
92.31
1
7.69
0
0
13
100.00
2.92
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2 1 ()
7.7
12
92.31
1
7.69
0
0
13
100.00
2.92
7.8
10
76.92
3
23.08
0
0
13
100.00
2.76
7.9
13
100.00
0
0
0
0
13
100.00
3.00
-2.89
2 7
1. 2.77
HR 2.38 2.46
2. 2.84
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2.53
3. 2.98
4. 2.93
5. 2.82
2.616. 2.88
7. 2.89
2
()3
3 2
1.1
13
100.00
0
0
0
0
13
100.00
3.00
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3 2 ()
1.2
13
100.00
0
0
0
0
13
100.00
3.00
-
3.00
2. 2.1
13
100.00
0
0
0
0
13
100.00
3.00
2.2
13
100.00
0
0
0
0
13
100.00
3.00
2.3
13
100.00
0
0
0
0
13
100.00
3.00
-
3.00
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3 3.0
3.00
3
() 4
4 3
1.
12
92.31
1
7.69
0
0
13
100.00
2.92
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4 3()
2.
12
92.31
1
7.69
0
0
13
100.00
2.92
3.
7
53.85
2
15.38
4
30.77
13
100.00
2.23
4.
12
92.31
1
7.69
0
0
13
100.00
2.92
5.
12
92.31
1
7.69
0
0
13
100.00
2.92
2.78
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5 4()
4. 3
12
92.31
1
7.69
0
0
13
100.00
2.92
5.
12
92.31
1
7.69
0
0
13
100.00
2.92
6.
12
92.31
1
7.69
0
0
13
100.00
2.92
2.92
5 2.92 2.92
5
()6
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6 5
1.
12
92.31
1
7.69
0
0
13
100.00
2.92
2.
12
92.31
1
7.69
0
0
13
100.00
2.92
3.
13
100.00
0
0
0
0
13
100.00
3.0
4.
10
76.92
1
7.69
2
15.39
13
100.00
2.62
5.
12
92.31
1
7.69
0
0
13
100.00
2.92
2.88
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6 2.88
2.62
6
()7
7 6
1.
1.1
12
92.31
1
7.69
0
0
13
100.00
2.92
1.2
12
92.311
7.6900
13100.00
2.92
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7 6()
1.3
12
92.31
1
7.69
0
0
13
100.00
2.92
2.92
2. 2.1
12
92.31
1
7.69
0
0
13
100.00
2.92
2.2
13
100.00
0
0
0
0
13
100.00
3.00
2.3
13
100.00
0
0
0
0
13
100.00
3.00
2.4
13
100.00
0
0
0
0
13
100.00
3.00
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7 6 ()
2.5
12
92.31
1
7.69
0
0
13
100.00
2.92
2.6
12
92.31
1
7.69
0
0
13
100.00
2.92
2.7
13
100.00
0
0
0
0
13
100.00
3.00
2.8
12
92.31
1
7.69
0
0
13
100.00
2.92
2.9
12
92.31
1
7.69
0
0
13
100.00
2.92
2.10
12
92.31
1
7.69
0
0
13
100.00
2.92
2.11
12
92.31
1
7.69
0
0
13
100.00
2.92
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7 6 ()
2.12
12
92.31
1
7.69
0
0
13
100.00
2.92
2.13
12
92.31
1
7.69
0
0
13
100.00
2.92
2.14
8
61.54
5
38.46
0
0
13
100.00
2.62
2.15
9
69.24
4
37.76
0
0
13
100.00
2.69
2.16
11
84.62
2
15.83
0
0
13
100.00
2.85
2.17
13
100.00
0
0
0
0
13
100.00
3.00
2.18
11
84.62
2
15.38
0
0
13
100.00
2.85
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7 6 ()
2.19
7
53.85
6
46.15
0
0
13
100.00
2.54
2.20
3
9
69.24
4
37.76
0
0
13
100.00
2.69
2.87
3.
3.1
12
92.31
1
7.69
0
0
13
100.00
2.92
3.2
12
92.31
1
7.69
0
0
13
100.00
2.92
3.3
13
100.0000
00
13100.00
3.00
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7 6 ()
3.4
12
92.31
1
7.69
0
0
13
100.00
2.92
3.5
12
92.31
1
7.69
0
0
13
100.00
2..92
2.93
7 3
1. 2.92
2. 2.87
3 2.54 2.62 2.69 2.69
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3. 2.92
7
()8
8 7
1.
11
84.62
2
15.38
0
0
13
100.00
2.85
2. UPDATE
12
92.31
1
7.69
0
0
13
100.00
2.92
3.
12
92.31
1
7.69
0
0
13
100.00
2.92
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8 7()
4.
12
92.31
1
7.69
0
0
13
100.00
2.92
5.
13
100.00
0
0
0
0
13
100.00
3.00
6.
13
100.00
0
0
0
0
13
100.00
3.00
7.
12
92.31
1
7.69
0
0
13
100.00
2.92
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8 7()
8.
11
84.62
2
15.38
0
0
13
100.00
2.85
9.
11
84.62
2
15.38
0
0
13
100.00
2.85
10.
10
76.92
3
23.08
0
0
13
100.00
2.77
2.90
8 2.90
8
()9
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9 8
1.
12
92.31
1
7.69
0
0
13
100.00
2.92
2.
12
92.31
1
7.69
0
0
13
100.00
2.92
3.
12
92.31
1
7.69
0
0
13
100.00
2.92
4.
12
92.31
1
7.69
0
0
13
100.00
2.92
5.
12
92.31
1
7.69
0
0
13
100.00
2.92
6.
13
100.00
0
0
0
0
13
100.00
3.00
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9 8()
7.
13
100.00
0
0
0
0
13
100.00
3.00
8.
13
100.00
0
0
0
0
13
100.00
3.00
9.
13
100.00
0
0
0
0
13
100.00
3.00
2.95
9 2.95
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5
() COSO-ERM
10
10 ()
COSO-ERM
()
1. 7 2.77 2. 5 2.84
3. 4 2.98 4. 7 2.93 5. 4 2.82 6. 7 2.88 7. 9 2.89
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10 ()()
COSO-ERM
()
1. 2 3.00 2. 3 3.00
5 2.78 6 2.92 5 2.88 1. 3 2.92 2. 20 2.87 3. 5 2.93
10 2.90 9 2.95
111 2.89
10
COSO-ERM 2.35 3.00 2.89
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COSO-ERM 8
3
1. 3.002. 2.983.
2.95
2.23 - 2.70
1. HR 2.46 Intranet
2. 2.38
3. 2.53 Intranet
4. 2.61
5. 2.23 Intranet
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6. 2.62
Intranet 7.
2. 54
8. 2.62
9. 3
2.69 10.
2.69
1. Intranet
2.
3.
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