Gestion des risques et CA

Dix (10) questions que les CA devraient se poser en ce qui concerne la gestion des risques : Une compilation de Norman Marks

Norman is a practitioner and thought leader in internal audit, risk management, compliance and ethics, and has led large and small internal audit departments, been a Chief Risk Officer and Chief Compliance Officer, and managed IT Security and governance functions.


A good reference for boards is the 20 Questions series from the Canadian Institute of Chartered Accountants. The series includes one on risk management. I have my own set of 10 questions (OK, they have follow-on questions). These were developed for boards, but they would probably be a good basis for questions auditors could ask as well.

  1. How has the executive team become familiar with leading risk management practices? When you manage risk, and uncertainty in general, are you using a recognized risk standard or framework?
  2. Risk management is about managing uncertainties that may impact our ability to achieve our goals. In broad strokes, can you describe how you identify, assess, and determine how to manage those uncertainties?
  3. How do you integrate the consideration and management of risk in the setting of strategy, achievement of goals and objectives, optimization of performance and management of major projects?
  4. How have you assigned the management of risk within the companies? Is it clearly part of each manager’s responsibilities, or is it seen as the responsibility of the risk officer, CFO, or other person? If the latter, why? If the former, how are they informed, educated in risk management techniques, and provided the tools for the task?
  5. How are risk criteria, including risk appetite and tolerance, set? How are those levels and expectations for taking risk communicated across the organization? How do you know when the levels are exceeded?
  6. If each manager is responsible for managing risks within their sphere of operations, within their set of responsibilities, how do you make sure you as an executive team have a clear view of risk across the organization? How do you manage the accumulation and interplay of risks when a single situation can affect multiple areas, or when the activities of one manager affect others?
  7. Are you managing risk fast enough, so you can act when necessary? Is the organization agile? Are you able to change strategic directions if risk levels change?
  8. What is your process for involving the board? Under what circumstances will you notify us? What information will you share and when?
  9. If you have a risk office, what is their role relative to the responsibilities of management? Where do they report, do they have access to executives and the board, and are they adequately resourced?
  10. How do you make sure the risk management process is working as you expect? Are you using internal audit to obtain that assurance?

Rémunération globale des CEO en forte hausse

Compensation Is Going Up — But Only At The Top

For those who didn’t get a chance to read The New York Times over the long weekend, it may be worth a glance back at the Sunday business section. The Times ran a piece about the compensation levels for the top executives at 200…


Comportements appropriés des membres au CA

Très bons conseils sur les comportements attendus dans les réunions de CA (partagé par Richard Leblanc dans le groupe Board Advisor)

Directors & Boards: Feature

Executive compensation

Un bon article de Canadian Business sur la complexité de la tâche des comités de RH lors de l’établissement de la rémunération globale de la direction

Executive pay is a hard problem; no wonder shareholders are hesitant to second-guess.

La gouvernance chez News Corporation

Canadian Business s’entretient avec Dr Richard Leblanc sur la situation de la gouvernance dans le cas d’entreprises contrôlées par un actionnaire majoritaire tel Robert Murdock.

A corporate governance expert explains why boards fail.

Créer un lien entre la planification de la relève et la rémunération de la direction

Un bon article sur la relation qui devrait exister entre la planification de la relève et les modes de rémunération de la direction (un article suggéré par Richard Leblanc)

If solid succession plans increase shareholder value, then executive compensation should be linked to succession planning effectiveness.

Membres de CA et médias sociaux

Bon article de sur l’mportance des réseaux sociaux pour les membres de CA. Six questions que le Board doit se poser. (partagé par Richard Leblanc)

Six Questions Board Members Should Ask About Social Media Usage –

Corporate Board Member’s is the public company director’s source for corporate governance education. offers webcasts, articles, and interviews with corporate governance experts, as well as…

Lettre de l’Institut français des administrateurs (IFA), partenaire du CAS

Connaissez-vous l’Institut français des administrateurs (IFA), partenaire privilégié du Collège des administrateurs de sociétés (CAS). Voici leur dernière lettre de juin 2011. Vous y retrouverez, en autres, deux articles sur la transmission d’entreprises, un domaine dans lequel nos cousins français sont passés maîtres.

Questions que le Board de News Corp doit se poser maintenant !

Bon article de HBR Blog Network sur les questions qu’un conseil d’administration doit se poser en situation de crise – le cas de News Corp (article partagé par Richard Leblanc).


News Corp and Questions Boards Need to Ask

Business bloggers at Harvard Business Review discuss a variety of business topics including managing people, innovation, leadership, and more.

News Corp : Un score de « F » en gouvernance

Toutes les règles de bonne gouvernance sont bafouées et le CA est apathique.

The scandal’s potential damage to News Corp. has already gone beyond News of the World. But will the company’s directors remember their duty to represent the interests of shareholders not named Murdoch? By Geoff Colvin, senior…

L’indépendance des membres de CA – Le cas de News Corp

Excellent article disséquant la composition du Board de News Corp et montrant que les membres « indépendants » du CA ont été lamentablement passifs au cours de leur mandat. À lire si la notion d’indépendence des membres d’un Board vous intéresse (article partagé par Richard Leblanc).

Not one independent board member of the News Corporation has made a statement denouncing the company’s activities.

Bonnes pratiques en gouvernance

Un bon article qui résume les bonnes pratiques en gouvernance.

Business bloggers at Harvard Business Review discuss a variety of business topics including managing people, innovation, leadership, and more.

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