The aim of this paper is to outline the concept of efficient audit strategies for the risk management of defined benefit pension plans. These strategies are based on the possibility of varying the risk level of the investment (i.e. the random returns volatility) at an audit time which is efficient in terms of minimizing the default probability and of maximizing the expected surplus.
Efficient audit strategies for defined benefit pension plans / Ilaria Colivicchi; Gabriella Piscopo; Emanuele Vannucci. - STAMPA. - (2013), pp. 27-38. (Intervento presentato al convegno STRUMENTI INNOVATIVI DEL CALCOLO ATTUARIALE PER LA VALUTAZIONE E LA GESTIONE DEI FONDI PENSIONE tenutosi a Rome nel 19/12/2012).
Efficient audit strategies for defined benefit pension plans
COLIVICCHI, ILARIA;
2013
Abstract
The aim of this paper is to outline the concept of efficient audit strategies for the risk management of defined benefit pension plans. These strategies are based on the possibility of varying the risk level of the investment (i.e. the random returns volatility) at an audit time which is efficient in terms of minimizing the default probability and of maximizing the expected surplus.File | Dimensione | Formato | |
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