Vous trouverez, ci-dessous, quelques conseils que les administrateurs de sociétés devraient suivre afin de s’assurer d’avoir un jugement robuste dans le cadre de la prise de décision. Cet article paru dans NACD Directorship le 24 juin 2012 met l’accent sur le texte « Enhancing Board Oversight: Avoiding Judgment Traps and Biases », un document du COSO (Committee of Sponsoring Organizations of the Treadway Commission) dont les auteurs sont KPMG et les professeurs Steven M. Glover and Douglas F. Prawitt de Brigham Young University.
Good Judgment Requires Discipline, Awareness of Traps and Biases
It used to be that exercising good judgment largely meant “using common sense.” But today, while common sense is still essential, exercising good judgment—consistently— in a business environment that is increasingly complex and dynamic, volatile and uncertain, and under high pressure requires a disciplined process. It also requires an understanding of common traps and biases that can undermine the judgments of even seasoned professionals and boards.
Voici quelques considérations importantes à connaître. Il faut lire l’article au complet lequel réfère au document du COSO.
A good judgment process followed consistently can help improve decision-making and oversight, but “traps and biases” can undermine the process.
Our “intuitive” judgment can betray us.
Beware of three particularly common judgment traps How you “frame” an issue largely determines how you see it (or don’t see it).
Beware of four common biases that can undermine good judgment (unwittingly).
Gouvernance | Jacques Grisé 