The comparison of risk manage­ment standards (COSO ERM, FERMA и ISO 31000:2009)

In the article the author compare the following standards of risk management: COSO ERM, FERMA, ISO 31000:2009. The aim of the article is to identify the most appropriate standard that Russian companies can apply. The comparison of international standards is based on the following criteria: territoriality of the standard; mandatory performance of the standard; destination -who can apply a standard; the definition of risk; the definition of uncertainty; the concept of risk management; the concept of risk appetite; the factors of risk; the relationship with other docu­ments.