How Internal Risk – Based Audit Appraises the Evaluation of Risks Management

Abstract

The article deals with the nature and function of the internal risk-based audit process approach to create patterns of risks and methods of evaluation. Deals with the relationship between the level of maturity of the risk of the company and the method of risk-based internal audit. It was emphasized that internal auditing provides an independent and objective opinion to an organization's management as to whether its risks are being managed to acceptable levels.

Authors and Affiliations

Nina Dorosh

Keywords

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  • EP ID EP240115
  • DOI 10.17721/1728-2667.2017/194-5/2
  • Views 84
  • Downloads 0

How To Cite

Nina Dorosh (2017). How Internal Risk – Based Audit Appraises the Evaluation of Risks Management. Вісник Київського національного університету імені Тараса Шевченка. Економіка., 5(194), 13-21. https://www.europub.co.uk/articles/-A-240115