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ID:11471797
大小:72.00 KB
页数:13页
时间:2018-07-12
《会计学 外文翻译 外文文献 英文文献 审计风险管理》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、文献、资料题目:AuditingRiskManagement:FineinTheorybutwhocandoitInPractice?文献、资料来源:InternationalJournalofAuditing文献、资料发表(出版)日期:2006.6.外文文献:AuditingRiskManagement:FineinTheorybutwhocandoitinPractice?Thispaperinvestigatesriskmanagementstructuresinorganizationsandhowthesecom
2、plywithbestpracticeincorporategovernance.Wecarriedoutanexploratorystudy(in2001)offourlargepublicandprivatesectororganizationsintheUnitedKingdom.InterviewswereconductedwithriskmanagersandinternalauditorstoascertaintheextenttowhichemergingstructurescompliedwiththeTu
3、rnbullGuidancetotheCombinedCode.Wefoundthatstructuresareinplacetodeliverasoundsystemofinternalcontrolincludingriskmanagement.Internalauditorsandriskmanagersarebothinvolvedbuttheirrespectiverolesareoftennotsufficientlywelltoavoidoverlapsandgaps.Wealsofoundthatsever
4、aloftheorganizationsstudiedrelyonexternalauditorstoconducttherequiredannualreviewofriskmanagement.Keywords:businessriskassessment,CombinedCode,corporategovernance,disclosure,internalaudit,internalcontrol,riskassessment,riskmanagement.SUMMARYIntheUKriskmanagementha
5、scometotheforeinthewakeoftheCombinedCodeofbestpracticeincorporategovernance(1998,theCombinedCode),asexpandedbytheTurnbullGuidanceof1999.Fromaccountingperiodsendingonorafter23rdDecember2000,UKlistedcompaniesarerequiredtoconductareviewof-12-theirprocedurestoensureth
6、atanythreatstotheorganizationhavebeensystematicallyidentified,carefullyevaluatedandeffectivelycontrolled.Theymustmakeastatementtothateffectintheirannualfinancialstatements.TheCombinedCodehasalsoinfluencedstatementsofgoodpracticeinthepublicsector.Corporategovernanc
7、eisthusextendedtoconsiderationofallbusinessrisks–operational,financialandcompliance–whichmaypreventanorganizationfromachievingitsobjectives.Inotherwords,internalcontrolmustnowincluderiskmanagement.Tomeetthisresponsibility,organizationsrequireadaptandcombinetheexpe
8、rtiseofexistinginternalauditwiththatofriskmanagementfunctionsandrelatetheresultingefforttothebusinessandoperationalneedsoftheorganization.Thisexplorator
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