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The evolution of the risk management of a Caisse primaire d’assurance maladie (CPAM) over an extended period: towards an enterprise risk management (ERM) covering all control systems and focused on major financial risks
[L’évolution de la gestion des risques d’une Caisse primaire d’assurance maladie (CPAM) sur une longue période : vers un enterprise risk management (ERM) couvrant tous les systèmes de contrôle et centré sur les risques financiers majeurs]

Author

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  • Laurent Spang

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

Little research has focused on the evolution of risk management in a public organization. This article focuses on this for a Caisse primaire d'assurance maladie (health authority in a French département) using the Malmi and Brown model. The results highlight that risk management is moving from internal control confined to the accounting field to an ERM covering almost all control systems. The causes identified are reforms inspired by new public management and digital era governance, a difficult financial situation and certain organizational choices.

Suggested Citation

  • Laurent Spang, 2025. "The evolution of the risk management of a Caisse primaire d’assurance maladie (CPAM) over an extended period: towards an enterprise risk management (ERM) covering all control systems and focused on major financial risks [L’évolution de la gestion ," Post-Print hal-05400725, HAL.
    • Handle: RePEc:hal:journl:hal-05400725
    DOI: 10.3917/mav.149.0013
    Note: View the original document on HAL open archive server: https://hal.science/hal-05400725v1
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