{"id":5595,"date":"2021-07-27T16:10:53","date_gmt":"2021-07-27T13:10:53","guid":{"rendered":"https:\/\/naris-prod.azurewebsites.net\/watermeloen-model-copy\/"},"modified":"2023-05-15T11:30:05","modified_gmt":"2023-05-15T09:30:05","slug":"kaplan-en-mikes-strategisch-risicomanagement","status":"publish","type":"post","link":"https:\/\/www.naris.com\/nl\/kaplan-en-mikes-strategisch-risicomanagement\/","title":{"rendered":"Kaplan en Mikes Strategisch risicomanagement"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5595\" class=\"elementor elementor-5595\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-966b1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"966b1f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-745d6e0b\" data-id=\"745d6e0b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4941fdeb elementor-widget elementor-widget-text-editor\" data-id=\"4941fdeb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Robert S. Kaplan ontwikkelde het Kaplan risicomodel, een veelgebruikt raamwerk dat bekend is van de balance scorecard. De afgelopen jaren is Robert S. Kaplan zich steeds meer is gaan verdiepen in <a href=\"\/nl\/risicomanagement\/\">risicomanagement<\/a>.<\/p><h3>Managing Risks; A New Framework<\/h3><p>Samen met Anette Mikes schreef hij in 2012 een in mijn ogen belangrijk artikel\u00a0<a href=\"https:\/\/hbr.org\/2012\/06\/managing-risks-a-new-framework\" target=\"_blank\" rel=\"noopener\">Managing Risks; A New Framework .\u00a0<\/a>\u00a0In het artikel wordt de relatie tussen risicomanagement en strategie zeer expliciet gemaakt. Wat opvallend en tegelijkertijd jammer is, is dat de nieuwe normen ISO31000 en\u00a0<a href=\"https:\/\/robertthart.risicomanagement.nl\/2017\/09\/07\/nieuwe-coso-erm-2017-koppelt-risicomanagement-aan-strategie-en-prestatiemanagement\/\" target=\"_blank\" rel=\"noopener\">COSO 2017\u00a0<\/a>geen gebruik hebben gemaakt van het gedachtegoed van Kaplan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-153eb55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"153eb55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2fea45\" data-id=\"d2fea45\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8487848 elementor-widget elementor-widget-image\" data-id=\"8487848\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"582\" src=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Kaplan-2012-768x582.png\" class=\"attachment-medium_large size-medium_large wp-image-5611\" alt=\"Drie soorten risico&#039;s Kaplan\" srcset=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Kaplan-2012-768x582.png 768w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Kaplan-2012-300x227.png 300w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Kaplan-2012-1024x776.png 1024w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Kaplan-2012.png 1124w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\"><\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b81b2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b81b2a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2bd396e\" data-id=\"2bd396e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ef7ea7 elementor-widget elementor-widget-text-editor\" data-id=\"6ef7ea7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Drie soorten risico\u2019s in Kaplan<\/h3><ul><li><a href=\"https:\/\/robertthart.risicomanagement.nl\/2013\/09\/03\/kaplan-te-voorkomen-risicos\/\" target=\"_blank\" rel=\"noopener\"><strong>Te voorkomen risico\u2019s<\/strong>;<\/a>\u00a0interne risico\u2019s die te beheersen zijn en die in principe vermijdbaar of te voorkomen zijn. Voorbeelden zijn fraude en continu\u00efteitsrisico\u2019s\u00a0in routinematige operationele processen. Deze risico\u2019s moeten proactief gemanaged worden door (het regelmatig) checken van processen en\u00a0<strong>regels<\/strong>\u00a0rondom gedrag en besluitvorming.<\/li><li><a href=\"https:\/\/robertthart.risicomanagement.nl\/2013\/10\/10\/kaplans-strategische-risicos\/\" target=\"_blank\" rel=\"noopener\"><strong>Strategische risico\u2019s<\/strong><\/a>; die gerelateerd zijn aan de strategie en daarmee vrijwillig geaccepteerde risico\u2019s. Risico\u2019s en rendement worden hierbij afgewogen. Bij deze risico\u2019s dient de kans van optreden dan wel de mogelijke impact te worden verkleind. Hierdoor kunnen weer nieuwe risico\u2019s worden genomen. Bij deze risico\u2019s dient een terugkerende\u00a0<strong>dialoog<\/strong>\u00a0te worden georganiseerd. Hierbij zijn riskmaps, ook wel het benoemen van Key Risk Indicators, goede instrumenten. Om de dialoog te ondersteunen kan ook de allocatie van mensen en middelen hieraan gekoppeld worden.<\/li><li><a href=\"https:\/\/robertthart.risicomanagement.nl\/2013\/12\/03\/kaplan-externe-risicos-big-bangs-en-sluipmoordenaars\/\" target=\"_blank\" rel=\"noopener\"><strong>Externe risico\u2019s<\/strong><\/a>; dit zijn niet be\u00efnvloedbare en externe risico\u2019s. Denk hierbij aan natuurrampen, macro economische, politieke, demografische omstandigheden. Maar ook \u2018<a href=\"http:\/\/www.managementboek.nl\/boek\/9789057122675\/de-zwarte-zwaan-de-impact-van-het-hoogst-onwaarschijnlijke-nassim-nicholas-taleb\" target=\"_blank\" rel=\"noopener\">de zwarte zwanen\u201d<\/a>\u00a0niet voorzienbare risico\u2019s en \u201cslow risks\u2019. Deze risico\u2019s dienen ge\u00efnventariseerd te worden en ook hier dient een<strong>\u00a0dialoog<\/strong>\u00a0over plaats te vinden.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c163f10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c163f10\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8f0a184\" data-id=\"8f0a184\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dd93a12 elementor-widget elementor-widget-image\" data-id=\"dd93a12\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"201\" height=\"363\" src=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Afbeelding2-1.png\" class=\"attachment-medium_large size-medium_large wp-image-5614\" alt=\"\" srcset=\"https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Afbeelding2-1.png 201w, https:\/\/www.naris.com\/wp-content\/uploads\/2021\/07\/Afbeelding2-1-166x300.png 166w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc1cfd3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc1cfd3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f0b187\" data-id=\"2f0b187\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f289d1 elementor-widget elementor-widget-text-editor\" data-id=\"6f289d1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Bruikbaar<\/h3><p>Het hebben van een duidelijk onderscheid tussen <em>regels of dialoog<\/em>\u00a0voor externe, strategische en te voorkomen risico\u2019s is zeer belangrijk. Dit blijkt ook uit de vele risicomanagement beleidsstukken waarin naar dit artikel verwezen wordt. Aangezien bij veel organisaties de focus enkel ligt op de \u201cte voorkomen risico\u2019s\u201d, is risicomanagement in de ogen van bestuurders zeer operationeel, administratief en daardoor voor hen minder relevant. Door de verbreding naar externe en strategische risico\u2019s en de nadruk op de\u00a0<a href=\"https:\/\/robertthart.risicomanagement.nl\/2018\/01\/30\/hoe-voer-je-een-goede-risicodialoog\/\" target=\"_blank\" rel=\"noopener\">risicodialoog\u00a0<\/a> te leggen, wordt het onderwerp aantrekkelijker en relevant voor de directie of het bestuur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Robert S. Kaplan ontwikkelde het Kaplan risicomodel, een veelgebruikt raamwerk dat bekend is van de balance scorecard. De afgelopen jaren&#8230;<\/p>\n","protected":false},"author":18,"featured_media":12397,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[18],"tags":[4,52],"class_list":["post-5595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","tag-risicomanagement","tag-risicomanagement-modellen"],"_links":{"self":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts\/5595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/comments?post=5595"}],"version-history":[{"count":28,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts\/5595\/revisions"}],"predecessor-version":[{"id":22455,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/posts\/5595\/revisions\/22455"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/media\/12397"}],"wp:attachment":[{"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/media?parent=5595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/categories?post=5595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.naris.com\/nl\/wp-json\/wp\/v2\/tags?post=5595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}