ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality

Alcina de Sena Portugal Dias

doi:doi:10.11648/j.ajtab.20180404.11

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ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality

Alcina de Sena Portugal Dias

Published in American Journal of Theoretical and Applied Business (Volume 4, Issue 4)

Received: 4 December 2018 Accepted: 26 December 2018 Published: 25 January 2019

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Abstract

This study aims to consider the applicability of standards as to the financial statements of any organization. For this goal it will consider IFRS, ISA and ERM or ISO 31000. The methodology of this paper relates to a case study achieved under a mixed qualitative/quantitative perspective in a Portuguese Municipality which uses most of these standards (IFRS, ISA and risk standards). This project has to do with the implementation of a Risk Management Plan, under ISO 31000, and all the steps of its process are explained. As a final result one may conclude that risk, if duly and well seized, in any organization either public or private, may become an opportunity to better face the future.

Published in	American Journal of Theoretical and Applied Business (Volume 4, Issue 4)
DOI	10.11648/j.ajtab.20180404.11
Page(s)	102-111
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

IFRS, ISA, ERM, ISO 31000, Risk Prevention, Audit, Municipality

References

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APA Style

Alcina de Sena Portugal Dias. (2019). ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality. American Journal of Theoretical and Applied Business, 4(4), 102-111. https://doi.org/10.11648/j.ajtab.20180404.11

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ACS Style

Alcina de Sena Portugal Dias. ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality. Am. J. Theor. Appl. Bus. 2019, 4(4), 102-111. doi: 10.11648/j.ajtab.20180404.11

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AMA Style

Alcina de Sena Portugal Dias. ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality. Am J Theor Appl Bus. 2019;4(4):102-111. doi: 10.11648/j.ajtab.20180404.11

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@article{10.11648/j.ajtab.20180404.11,
  author = {Alcina de Sena Portugal Dias},
  title = {ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality},
  journal = {American Journal of Theoretical and Applied Business},
  volume = {4},
  number = {4},
  pages = {102-111},
  doi = {10.11648/j.ajtab.20180404.11},
  url = {https://doi.org/10.11648/j.ajtab.20180404.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajtab.20180404.11},
  abstract = {This study aims to consider the applicability of standards as to the financial statements of any organization. For this goal it will consider IFRS, ISA and ERM or ISO 31000. The methodology of this paper relates to a case study achieved under a mixed qualitative/quantitative perspective in a Portuguese Municipality which uses most of these standards (IFRS, ISA and risk standards). This project has to do with the implementation of a Risk Management Plan, under ISO 31000, and all the steps of its process are explained. As a final result one may conclude that risk, if duly and well seized, in any organization either public or private, may become an opportunity to better face the future.},
 year = {2019}
}

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TY  - JOUR
T1  - ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality
AU  - Alcina de Sena Portugal Dias
Y1  - 2019/01/25
PY  - 2019
N1  - https://doi.org/10.11648/j.ajtab.20180404.11
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JO  - American Journal of Theoretical and Applied Business
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AB  - This study aims to consider the applicability of standards as to the financial statements of any organization. For this goal it will consider IFRS, ISA and ERM or ISO 31000. The methodology of this paper relates to a case study achieved under a mixed qualitative/quantitative perspective in a Portuguese Municipality which uses most of these standards (IFRS, ISA and risk standards). This project has to do with the implementation of a Risk Management Plan, under ISO 31000, and all the steps of its process are explained. As a final result one may conclude that risk, if duly and well seized, in any organization either public or private, may become an opportunity to better face the future.
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Author Information

Alcina de Sena Portugal Dias

Porto Accounting and Business School, Polytechnic Institute of Porto (IPP), Porto, Portugal

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APA Style

Alcina de Sena Portugal Dias. (2019). ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality. American Journal of Theoretical and Applied Business, 4(4), 102-111. https://doi.org/10.11648/j.ajtab.20180404.11

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ACS Style

Alcina de Sena Portugal Dias. ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality. Am. J. Theor. Appl. Bus. 2019, 4(4), 102-111. doi: 10.11648/j.ajtab.20180404.11

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AMA Style

Alcina de Sena Portugal Dias. ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality. Am J Theor Appl Bus. 2019;4(4):102-111. doi: 10.11648/j.ajtab.20180404.11

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@article{10.11648/j.ajtab.20180404.11,
  author = {Alcina de Sena Portugal Dias},
  title = {ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality},
  journal = {American Journal of Theoretical and Applied Business},
  volume = {4},
  number = {4},
  pages = {102-111},
  doi = {10.11648/j.ajtab.20180404.11},
  url = {https://doi.org/10.11648/j.ajtab.20180404.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ajtab.20180404.11},
  abstract = {This study aims to consider the applicability of standards as to the financial statements of any organization. For this goal it will consider IFRS, ISA and ERM or ISO 31000. The methodology of this paper relates to a case study achieved under a mixed qualitative/quantitative perspective in a Portuguese Municipality which uses most of these standards (IFRS, ISA and risk standards). This project has to do with the implementation of a Risk Management Plan, under ISO 31000, and all the steps of its process are explained. As a final result one may conclude that risk, if duly and well seized, in any organization either public or private, may become an opportunity to better face the future.},
 year = {2019}
}

Copy | Download

TY  - JOUR
T1  - ISO Standards Applicability and a Case Study About ISO 31000 in a Portuguese Municipality
AU  - Alcina de Sena Portugal Dias
Y1  - 2019/01/25
PY  - 2019
N1  - https://doi.org/10.11648/j.ajtab.20180404.11
DO  - 10.11648/j.ajtab.20180404.11
T2  - American Journal of Theoretical and Applied Business
JF  - American Journal of Theoretical and Applied Business
JO  - American Journal of Theoretical and Applied Business
SP  - 102
EP  - 111
PB  - Science Publishing Group
SN  - 2469-7842
UR  - https://doi.org/10.11648/j.ajtab.20180404.11
AB  - This study aims to consider the applicability of standards as to the financial statements of any organization. For this goal it will consider IFRS, ISA and ERM or ISO 31000. The methodology of this paper relates to a case study achieved under a mixed qualitative/quantitative perspective in a Portuguese Municipality which uses most of these standards (IFRS, ISA and risk standards). This project has to do with the implementation of a Risk Management Plan, under ISO 31000, and all the steps of its process are explained. As a final result one may conclude that risk, if duly and well seized, in any organization either public or private, may become an opportunity to better face the future.
VL  - 4
IS  - 4
ER  -

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