ENTERPRISE RISK MANAGEMENT has a high impact on the improvement of a high-RISK an organized culture of an organization in such a way, that it creates a transparent responsibility in relation to the ENTERPRISE RISKs like bankruptcy RISK. RISK MANAGEMENT operations, shift from a controlling role toward operative role and coordinator of RISK MANAGEMENT activities in such a way that the RISKs are clearly accepted by those who are responsible for decision making in the RISK. Therefore, in this study has been paid to the assessment of ENTERPRISE RISK MANAGEMENT ((ERM)) effect on bankruptcy RISK using weed optimization and particles swarm optimization algorithms. To do this research a sample of 107 ENTERPRISEs which are accepted in Tehran Stock Exchange are selected using sampling method. This study has been done in Tehran stock exchange in the period of 1392-1397. Multivariable regression using data panel and optimized algorithm is the implemented statistical method in this research. The result of this research shows that weed optimization and particles swarm optimization algorithms are capable of predicting bankruptcy RISK using elements of (ERM). In addition, comparing these two methods of optimization, particles swarm optimization is more efficient in the prediction of bankruptcy RISK using (ERM) variable.

ENTERPRISE RISK MANAGEMENT ((ERM)) represents a radical Paradigm shift from the traditional RISK MANAGEMENT systems to a holistic RISK MANAGEMENT. According to the theoretical framework, (ERM) may have effects on efficiency of audit committees and reputation of firms. The main purpose of this study is to investigate the relation among (ERM), characteristics of audit committees and reputation of firms, as well as to det(ERM)ine an interactive role among them. The sample consists of 139 firms listed in the Tehran Stock Exchange (TSE) during 2013-2019, selected based on the systematic elimination method. The results show that (ERM) has a positive effect on reputation of firms. In Addition, the characteristics of audit committees including independence, level of education, diversity in the level of education and the number of meetings of audit committees have a positive significant effect on (ERM). Finally, results indicate that (ERM) has a moderating effect on the relation between the aforementioned characteristics of audit committees and the reputation of firms. The results of the research are consistent with the theoretical framework and previous literature.

This study investigates how (ERM) (ENTERPRISE RISK MANAGEMENT) affects the relation of managerial ability and investment efficiency. According to theory, investment efficiency increases when that investment inefficiency decreases and (ERM) Techniques along with managerial ability increases investment efficiency and decreases investment inefficiency. Thus, the hypothesis predicts that (ERM) Techniques play effective roles on the relation between MANAGEMENT ability and capital investment efficiency and decrease over-or under-investment. The variables include managerial ability as independent variable that is measured by the methodology developed in Demerjian et al. (2012) to estimate managerial ability, and over-or under-investment as dependent variables that is measured by Gan (2015) and Biddle et al. (2009). Also (ERM) Techniques are measured by Gordon et al. (2009). The sample includes 106 Tehran Stock Exchange (TSE) firms at the period from 2004 to 2017. The findings conclude that (ERM) Techniques alone have no effect on relation between managerial ability and capital investment efficiency.

Services are an important major element of the economy in today's societies, and banks as one of the most important service organizations direct and support many of the community's economic activities. The purpose of this study was to develop an optimal model for East Azarbaijan banks' performance based on organization RISK MANAGEMENT using the standardized questionnaire of Kosovo 2017. To achieve this purpose, the director or assistant director, head or deputy’, s head, bank managers, and experts of banks were selected for statistical sampling, and a struc-tural equation modeling approach was used for estimating the model and tests. Organizational RISK MANAGEMENT factors including "written job descriptions and resources to describe personnel duties, fraud RISK assessment concerning how MANAGEMENT and other employees participate" was assessed as factors affecting bank performance. Therefore, the structural problems of the banking system should be resolved so that this system can function and develop in the future, and consequently, to resolve the crisis of the banking system, it is necessary to reform the banking system.

On the first stages of appearance (fifth decade of 20th century) internal auditors were seen mostly as revisers of accounting and financial information. Step by step internal auditors are focusing on compliance audits, later internal auditors start to evaluate effectiveness of internal control system, assess operating processes and finally, nowadays, the scope of internal audit covers not only compliance audits, evaluating internal controls, fraud investigations, assess of operating processes, but also consultations to the senior MANAGEMENT and participation in RISK MANAGEMENT. The main purpose of this study is to investigate the role of internal audit in ENTERPRISE RISK MANAGEMENT ((ERM)) in the companies listed in the Tehran Stock Exchange. The final sample used for this study consists of 43 companies listed in Tehran stock exchange. Also, data were collected using a questionnaire. The study results showed that internal auditors have low involvement in ENTERPRISE RISK MANAGEMENT ((ERM)) activities, but they are also engage in activities that could compromise their objectivity.

MANAGEMENT capabilities can accelerate the overall goals of the company. MANAGEMENT of Corporate are always looking to make decisions that will bring the highest returns to their stakeholders. As the RISK increases, the expected returns on the efficient market also increase. Capable managers can identify existing RISKs and turn them into opportunities for the organization. Therefore, the purpose of this study is to examine the relationship between MANAGEMENT capabilities and components of ENTERPRISE RISK MANAGEMENT and its components. for this purpose, according to the information of 78 companies acceoted in Tehran stock exchange, the model was estimated. The results of the hypothesis test showed that the effect of MANAGEMENT capabilities on ENTERPRISE RISK MANAGEMENT was positive and significant However, the effect of MANAGEMENT capabilities on components of RISK MANAGEMENT, strategy RISK, Complience RISK, operational and reporting alone was not effective and only had a positive and significant impact on operational RISK MANAGEMENT.

The aim of present paper is the study of the relationship between ENTERPRISE RISK MANAGEMENT and firm performance in Tehran stock exchange. The information was prepared from financial statement of 87firm from the population from 2005 to 2009. The findings show that both of factors of RISK MANAGEMENT, the Industry competition and firm size, have a positive relation with firm performance. Against, other both of factors of RISK MANAGEMENT, the environmental uncertainty and monitoring by board of directors, don't have relation with firm performance.In addition, results of main hypothesis test show that there is not a relation between RISK MANAGEMENT with firm performance.