2319fulltext PDF

COSO- ERM :
()

2554
COSO-ERM :

()

.
2554

()
COSO-ERM

COSO-ERM 8

. .

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1. .............................................................................................................
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1
1
3
3
3
2. ......................................................... 4
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...................................................................................... 21
3. .......................................................................................
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22
22
22
24
()
4. ................................................................................................... 26
5. ...............................................
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56
56
57
59
60
60
...................................................................................................................... 61
.......................................................................................................................... 62
.......................................................................................................... 63
.................................................................................................................... 78
22
1. ............................................... 25
2. 1
..................................................................................................... 25
3. 2
.......................................................................................................... 34
4. 3
............................................................................................................. 36
5. 4
............................................................................................................. 38
6. 5
................................................................................................. 39
7. 6
.................................................................................................................. 41
8. 7
............................................................................. 47
9. 8
......................................................................................................................... 50
10.
() COSO
ERM ..................................................................................................................... 52
1. COSO ERM .................................................................... 10
()
105 .. 2449

Cash Management

31 2552 ()
3 1,314.6
984.6 901.9
.. 2519
(SCB, SCB-F) (SCB, SCB-Q)
2553 (Market Capitalization) 276
999 (
112 7,467 )
16 2552 5
23.66 23.12 DBS
BANK 4.72 CHASE NOMINEES LIMITED. NORTRUST NOMINEES LTD.
3.68 3.63 64.52
35.48 .. 2551
.. 2552

( )

.. 2552
20.0 (SMEs) 12.0
63.0 5.0 .. 2552
( 500 )
()

7.0 - 8.0
( 1,634 )
6
21.0 1

.. 2553

2
(Medium Business : MB)
75 - 500 (Small
Business : SB) 10 75

1 3 300,000
15 3

1. COSO-ERM

2.

()
1. 2
2.
1.

2.
2

COSO-ERM

COSO-ERM

(Financial intermediately)
2

1.
1.1 (Liquidity risk)

COSO-ERM

1.2 (Credit risk)

1.3 (Capital risk)
()

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)
4. (Credit Collection and Problem

Management)
(Credit Policy)

(Credit Granting)

(Credit control and follow up)

(Underwriting Criteria)

5
. (Pass)
1
. (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
(Credit Collection and Problem Management)

3
3 (
)

()

(Credit)
1.

1.1

1.2

() (Statement) 6
() 3
() .. 30
1.3
( )
1.4

()
1.5

2.

(
) 1
( , 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

10
1 COSO ERM

COSO-ERM 8

0
1. (Internal Environment)

1.1

1.2

11
1.3

1.4

1.5

1.6

1.7

1.8

2. (Objective Setting)

12

2.1

2.2

2.3

3. (Event Identification)

3.1

13
3.2

3.3

4 COSO

3.4

4. (Risk Assessment)

4.1

4.2

4.3
14
4.4

5. (Risk Responses)

5.1 4

5.2

5.3

5.4

5.5

15
6. (Control Activities)

6.1
6.2

4

7. (Information and Communication)

7.1

7.2

16
7.3

7.4

7.5

8. (Monitoring)

8.1

8.2

8.3

17
\
1.

2.

3.

4.

(Risk-Based
Policy) (Risk Appetite)

5.

(Risk Adjusted Return on Capital -RAROC)

1.

-
18
2.
40
(Limit)

3.
Annual Review

4.

5.

5 Ps Credit
1. (People)

19
2. (Purpose)

3. (Payment)

4. (Protection)

5. (Prospective)

5 Cs Credit
1. (Character)
()

(Willing to pay)
2. (Capacity) (Ability to
pay of Capacity to Pay)
3. (Capital)
() (Equity or Net Worth)
4. (Collateral)
()
20
5. (Condition)

7 Cs Credit
5 Cs Credit
6. (Country)
(-)

7. (Controlling)

(2544)
()

-

(2547) :
()

COSO
21
(2553)
()
.

COSO-ERM :
()

()

()
COSO-ERM
1.

COSO-ERM 8

()
23
2.

()
2

13 307

2
2
37

1.
2.
.. 2554

.. 2554
COSO-ERM
()
24
COSO-ERM
2
1
5

2 COSO-ERM
8 111
3

(Rating Scale)
3 ( , 2554:
http://www.theiiat.or.th)

3

2
1
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

COSO-ERM :
()
2
13 2
1.
2. COSO-ERM
1

1
()
5
8
13
38.46
61.54
100.00
1.
1.1
1.2
27
1 ()
()
1
6
4
2
13
7.70
46.15
30.77
15.38
100.00
0
2
11
0
13
0
15.38
84.62
0
100.00
1
8
4
0
13
7.69
61.54
30.77
0
100.00
5.
5.1
5.2
5.3
7
6
0
13
53.85
46.15
0
100.00
2.
2.1 25
2.2 26 35
2.3 36 45
2.4 45
3.
3.1
3.2
3.3
3.4
4.
4.1 5
4.2 5 15
4.3 16 25
4.4 25
28
1 61.54
38.46 25-35 46.15 36-45
30.77 2 84.62
15.38 5-15 61.54
16-25 30.77 53.85
46.15
2 COSO-ERM

() COSO-ERM
1
2
2
3
3
4
4
5
5
6
6
7
7
8
8
9
29
() 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
30
2 1 ()
1.3

1.4

1.5
1.6
1.7

13
100
0
0
0
0
13
100.00
3.00
13
100
0
0
0
0
13
100.00
3.00
12
92.31
1
7.69
0
0
13
100.00
2.92
8
61.54
2
15.38
3
23.08
13
100.00
2.38
10
76.92
3
23.08
0
0
13
100.00
2.76
2.77
31
2 1 ()
2.
2.1 HR

2.2 Job Description

Job Specification
11
84.62
2
15.38
0
0
13
100.00
2.84
13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
9
69.24
2
15.38
2
15.38
13
100.00
2.53
12
92.31
0
0
1
7.69
13
100.00
2.84
2.84
2.3

2.4

2.5

32
2 1 ()
3.
3.1

3.2
3.3
3.4
13
100.00
0
0
0
0
13
100.00
3.00
1
7.69
0
0
13
100.00
2.92
13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
12
92.31
2.98
33
2 1 ()
4.
4.1
4.2

12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
1
7.69
0
0
13
100.00
2.92
4.3
4.4

4.5
4.6
12
62.31
34
2 1 ()
4.7
11
2
0
13
84.62
15.38
0
100.00

2.84
2.93
5.
5.1

5.2
5.3

5.4

12
92.31
13
100.00
1
7.69
0
0
13
100.00
2.92
0
0
0
0
13
100.00
3.00
8
61.54
5
38.46
0
0
13
100.00
2.61
10
76.92
3
23.08
0
0
13
100.00
2.76
2.82
35
2 1 ()
6.
6.1

6.2
6.3
6.4

6.5

6.6

6.7

12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
11
84.62
11
84.62
2
15.38
2
15.38
0
0
0
0
13
100.00
13
100.00
2.84
2.84
11
84.62
2
15.38
0
0
13
100.00
2.84
12
92.31
1
7.69
0
0
13
100.00
2.92
2.88
36
2 1 ()
7.
7.1
7.2

7.3

7.4

7.5

7.6

12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
10
76.92
3
23.08
0
0
13
100.00
2.76
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
37
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
13
100.00
0
0
0
0
13
100.00
3.00
7.9

2.89
2
7
1. 2.77

HR

2.38 2.46
2. 2.84

38

2.53
3. 2.98

4. 2.93

5. 2.82

2.61
6. 2.88
7. 2.89
() 3
3 2
1.1
13
100.00

0
0
0
0
13
100.00
3.00
39
3 2
()
13
100.00
3.00
3.00
1.2

13
100.00
0
0
0
0
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
40
3
3.0

3.00
3
() 4
4 3
12
92.31
1
7.69
0
0
13
100.00
2.92
1.
41
4 3 ()
2.

3.
0
0
13
100.00
2.92
2
15.38
4
30.77
13
100.00
2.23
12
92.31
1
7.69
7
53.85
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
42
4
2.78

2.35 2.23

4
() 5
5 4
1.
12
92.31
1
7.69
0
0
13
100.00
2.92
2.

3.
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
43
5 4 ()
0
0
13
100.00
2.92
1
7.69
0
0
13
100.00
2.92
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
5.

12
92.31
6.

12
92.31
4.

3

2.92
5
2.92
2.92
5
() 6
44
6 5
0
0
13
100.00
2.92
1
7.69
0
0
13
100.00
2.92
13
100.00
0
0
0
0
13
100.00
3.0
10
76.92
1
7.69
2
15.39
13
100.00
2.62
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
12
92.31
1.

2.

3.
4.
5.
2.88
45
6
2.88

2.62
6
() 7
7 6
0
0
13
100.00
2.92
0
0
13
100.00
2.92
12
92.31
1
7.69
12
92.31
1
7.69
1.
1.1

1.2
46
7 6 ()
1.3

12
92.31
1
7.69
0
0
13
100.00
2.92
2.92
2.
2.1
2.2
2.3

2.4
12
92.31
1
7.69
0
0
13
100.00
2.92
13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
47
7 6 ()
2.5
2.6

2.7

2.8
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
0
0
0
0
13
100.00
3.00
13
100.00
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
2.11
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
48
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

2.15

2.16

8
61.54
5
38.46
0
0
13
100.00
2.62
9
69.24
4
37.76
0
0
13
100.00
2.69
11
84.62
2
15.83
0
0
13
100.00
2.85
0
0
0
0
13
100.00
3.00
2
15.38
0
0
13
100.00
2.85
2.17

2.18
13
100.00
11
84.62
49
7 6 ()
2.19
2.20 3

0
0
13
100.00
2.54
0
0
13
100.00
2.69
7
53.85
6
46.15
9
69.24
4
37.76
2.87
3.
3.1
3.2

3.3
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
0
0
0
0
13
100.00
3.00
13
100.00
50
7 6 ()
3.4

3.5
0
0
13
100.00
2.92
0
0
13
100.00
2..92
12
92.31
1
7.69
12
92.31
1
7.69
2.93
7
3
1. 2.92

2. 2.87

3

2.54 2.62 2.69 2.69
51
3. 2.92
() 8
8 7
0
0
13
100.00
2.85
1
7.69
0
0
13
100.00
2.92
1
7.69
0
0
13
100.00
2.92
11
84.62
2
15.38
12
92.31
12
92.31
1.
2.

UPDATE

3.
52
8 7
()
4.
5.
13
100.00
2.92
0
0
0
0
13
100.00
3.00
0
0
0
0
13
100.00
3.00
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
13
100.00
0
0
6.

13
100.00

7.
12
92.31
53
8 7
()
8.
9.

10.
0
0
13
100.00
2.85
2
15.38
0
0
13
100.00
2.85
3
23.08
0
0
13
100.00
2.77
11
84.62
2
15.38
11
84.62
10
76.92
2.90
8
2.90
() 9
54
9 8
1.

2.
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
12
92.31
1
7.69
0
0
13
100.00
2.92
3.

4.
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
55
9 8 ()
7.
8.
9.

13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
13
100.00
0
0
0
0
13
100.00
3.00
2.95
9
2.95
() COSO-ERM
10
10
()
COSO-ERM
1.
2.
3.
4.
5.
6.
7.
()
7
5
4
7
4
7
9
2.77
2.84
2.98
2.93
2.82
2.88
2.89
57
10
() ()
COSO-ERM
1.
2.
1.
2.
3.
()
2
3
5
6
5
3.00
3.00
2.78
2.92
2.88
3
20
5
10
9
111
2.92
2.87
2.93
2.90
2.95
2.89
10
COSO-ERM
2.35 3.00
2.89

58
COSO-ERM 8

1.
3.00
2.
2.98
3.
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
59
6.
2.62
Intranet
7.
2.54

8.
2.62
9. 3
2.69
10.
2.69

1.

Intranet
2.

3.

60
Intranet
KPI
4.

(Checklist)

.. 2554 .. 2555

()
8 COSO-ERM

1.
2. (Corporate)
(Retail)

.
. 2548. 1
, .
. (Enterprise Risk
Management Integrated Framework) :
. : , 2551. 1.
.
. ..2547.
(), . ..2552.
(), . ..2553.
(), .
.
(), . NEW CLIPPING. 2554
. .
. . 2553 .
. 2552. (Modern Internal Auditing).
3.
COSOERM :
()

()

2
1
2
COSO-ERM
8
: 09330030

64
COSOERM :
()
1
( / )
1.
2.
( )
( )
( ) 25
( ) 36 45
( ) 25 - 35
( ) 45
3.
( )
( )
( )
( )
4.
( ) 5
( ) 16 - 25
( ) 5 - 15
( ) 25
5.
( )
( ) ()..........................
( )
65
2
COSO-ERM 8
1
1.
1.1

1.2 HR
1.3

1.4

1.5

1.6
1.7

66
2.
2.1 HR

2.2 Job Description Job Specification
2.3

2.4
2.5

3.
3.1

3.2
3.3

67
3.4

4.
4.1
4.2

4.3
4.4

4.5
4.6

4.7

5.
5.1
68
5.2

5.3

5.4
6.
6.1

6.2

6.3
6.4
6.5
6.6

6.4
69
7.
7.1

7.2

7.3

7.4
7.5

7.6

7.7

7.8
7.9

70
1.
1.1

1.2
2.
2.1

2.2
2.3
3.1

71
3.2

3.3
3.4
3.5

4
4.1
4.2
4.3

4.4
3
72
4.5

4.6
5.1
5.2

5.3
5.4
5.5
73
1.
1.1

1.2
1.3

2.
2.1
2.2

2.3
2.4
2.5

2.6

74
2.7

2.8
2.9
2.10
2.11
2.12
2.13
2.14

2.15

2.16
2.17

2.18
2.19

75
2.20 3

3.
3.1
3.2
3.3

3.4

3.5
1.

2.
UPDATE
76

3.
4.
5.

6.

7.
8.
9.

10.
77
1.
2.
3.

4.

5.
6.

7.

8.

9.

5 .. 2509
..
2532 .. 2544
.. 2532
() .. 2535
()

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COSO- ERM :

1. COSO ERM .................................................................... 10

2.4 (Country risk)

4. (Credit Collection and Problem

(Cobit : Control Objective for Information and

7. (Information and Communication)

2.2 Job Description

2.2 Job Description Job Specification

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