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Risk Management versus Internal Control
Printervenlig udgave
Artikel om at fordele og ulemper ved at lave samlet overvågning af virksomhedens risici (UK 2004)
Uddrag:

If auditors want to adopt the corporate risk register as the basis of their audit planning, they need to adapt their approach in several ways. The risks that appear on corporate risk registers are not the sort of risks that auditors are used to addressing and do not resemble the risks envisaged by the COSO framework on internal controls, except in principle. Auditors have a huge role in embedding risk management, but it’s going to require some new skills.

Risk Management versus Internal Control