Profili organizzativi inerenti la figura del risk manager nelle imprese

Abstract

The purpose of the article is to shed light on some organizational issues concerning the risk manager's role in non-financial organizations. The paper can be divided into two parts. In the first one, the risk manager is analyzed from a structural point of view, examining its possible position in the organizational structure, as well as the organizational units which can execute risk management duties when a specific risk manager role has not been designed (e.g. internal auditing, finance manager, information technology officer). In the second part, a systemic point of view is assumed in order to analyze the relationships between the risk manager and other organizational units, both external and internal, including the board of directors. Finally, we underline the advantages for firms deriving from the introduction of a specific risk manager role.