Prethodno priopćenje
APTITUDE AND POSITIONING OF CHIEF RISK OFFICERS IN SOUTH AFRICA’S PUBLIC INSTITUTIONS
Tankiso Moloi
orcid.org/0000-0002-5362-7099
; Department of Accountancy, University of Johannesburg, South Africa
Sažetak
This paper places the CROs proficiencies and positioning in a wider debate surrounding the weaknesses in internal controls in South Africa’s public institutions. It uses and pays particular attention to the qualifications and professional membership as measures of proficiency as well as the remuneration scale, and the reporting lines as measures of positioning.
With regard to the proficiency, it was noted that the majority of CROs had the post High School Qualifications. However, with regard to the positioning of CROs, the paper found that there was huge variation in the remuneration scale and confusions regarding the line of reporting. For instance, some CROs had the functional lines of reporting to their executives, whereas other CROs had the functional lines of reporting to their overseeing bodies (Audit Committee, Risk Management Committee, Audit and Risk Management Committee etc.)
Ključne riječi
Chief Risk Officers (CROs); Enterprise Risk Management (ERM); Human Capital (HC); Public Sector (PS)
Hrčak ID:
194705
URI
Datum izdavanja:
30.6.2017.
Posjeta: 935 *