UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN

Actuarial Science Program

DEPARTMENT OF MATHEMATICS

 

 

Fin 580 / Math 595, Section ERM: Enterprise Risk Management

Spring 2008 (2nd-half)

 

 

Class:

2:30-3:50 pm TuTh

 

Instructor:

Rick Gorvett

 

24 Wohlers Hall

 

 

374 Altgeld Hall

 

Class Dates:

 

 

Phone: 244-1739

 

March 11 through

 

 

Office Hours:

 

April 29, 2008

 

 

10-11 am Tues, 3-5 pm Wed, or by appointment

 

 

 

 

 

 

 

 

 

E-mail: gorvett@uiuc.edu

 

 

Course website: http://www.math.uiuc.edu/~gorvett/f580s08/home.html

 

Word version of Syllabus

 

(See below for class summaries and links to readings)

 

Course Summary

Enterprise Risk Management (ERM) involves the application of risk management principles to all risks facing an organization. Traditionally and historically, considerations and management of the risks to which an organization is exposed (hazard, financial, strategic, and operational risks) have largely been approached compartmentally, in separate silos. ERM is a process in which risks are approached in an integrated, holistic framework, which allows the organization to better analyze and manage its risk interrelationships and correlations.

 

Over the last decade, several forces have inspired interest in an ERM-type of approach to risk management. One such force was the Sarbanes-Oxley (SOX) Act of 2002, which placed greater ultimate risk management responsibility on boards of directors. Both SOX and ERM also emerged partially as a response to various governance and derivatives disasters. Even beyond those forces, however, ERM has begun to be recognized as a useful and even critical tool for optimizing firm value, via the identification, quantification, and management of risks within the context of the overall strategy and operations of a firm.

 

This course will provide an overview of ERM and the risk-environment in which firms operate. In addition, the course will describe some technical tools used in risk analysis, and present risk measurement and management techniques within the context of the strategic and operational decision-making of a firm. Philosophically, in this class ERM will be presented more as a way of thinking than as a set of specific rules or techniques. Classes will likely involve a mixture of lecture-discussion on current ERM issues, guest presentations, case studies, and analytical assignments.

 

Textbook

Readings will be focused around the following textbook:

 

Enterprise Risk Management: From Incentives to Controls by Lam (2003)

 

Additional readings will be documented below as they are assigned.

 

Prerequisites

There are no formal prerequisites, other than graduate standing in finance or mathematics, or approval of the instructor.

 

Grading

Course grades will be determined based on the following weights:

 

 

Project 1

15%

 

Project 2

15%

 

Other Assignments

20%

 

Final Exam

50%

 

Class attendance is expected; serious attendance problems may result in a grade lower than that indicated by the weighting system above. Some assignments may only be provided or accessible in class.

 

Accessibility Statement

To insure that disability-related concerns are properly addressed throughout the semester, students with disabilities who require reasonable accommodations to participate in this class are asked to contact me during the first week of class.

 

Class Summaries and Links to Readings

 

Date

Class Topic

Specific Concepts Covered

Links, Readings, and Assignments

Mar 11

Introduction and background

Syllabus and class structure.

Introduction to ERM.

The risk management process.

The evolution and current state of ERM.

Lecture 1

Economist article

Mar 13

ERM in context and practice

Why manage risk: the capital structure irrelevance proposition.

Types of risks.

Some risk management failures.

Some keys to ERM success.

Lecture 2

Required: Project 1

Required Reading: Lam (Chapters 1-3)

 

Mar 25

Hazard risks

Some ERM foundations.

Hazard risks.

Analytics for hazard risks.

Hazard risk management.

Lecture 3

CAS, Overview of ERM

Required Reading: Lam (Chapter 4)

Mar 27

Financial risks

Finish hazard risk material.

Financial risks, analytics, and management.

Lecture 4

Required Reading: Lam (Chapters 12 and 13)

Apr 1

Operational risks

Finish financial risk material.

Operational risks, analytics, and management.

Lecture 5

Required Reading: Lam (Chapter 14)

Apr 3

Strategic risks

Strategic risks.

Honeywell and integrated risk management.

Lecture 6

Required Reading: Lam (Chapter 15)

Required: Homework 1

Data for HW 1

Required: ICA 1

Apr 8

Guest presentation

Kevin Dickson

of the firm Towers Perrin

Lecture 7

Apr 10

Risk analytics

Summary of risk analytics.

Duration and convexity.

Interest rate modeling.

VaR.

Scenario testing and stochastic simulation.

Lecture 8

Required reading: Lam (Chapter 9)

Required reading: Jorion article

Case study involving VaR

Required: Homework 2

Data for HW 2

Required: ICA 2

Solutions to Homework 1

Apr 15

Guest presentation

Dave Cummings of the State Farm Companies

Required: Project 2

Apr 17

COSO and corporate governance

Corporate governance and reporting relationship issues.

COSO.

Lecture 10

Required reading: Lam (Chs 5 to 7)

Required: United Grain Growers Case: be ready to discuss on April 22

Required: COSO ERM slides

Required: COSO Flawed article

Required: COSO Reexamined article

Required: COSO ERM Exec Sum

Apr 22

UGG Case Study

Retention versus weather derivatives versus insurance

Solutions to Homework 2

Excel Solutions to HW 2

Apr 24

Guest presentation

Matt Peters of Allstate Insurance

 

Apr 29

Conclusion

Finish UGG discussion.

Discussion of final exam.

Lecture 13

May 8

Final Exam

Begins at 1:30 pm

In 66 Library