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How Internal Risk – Based Audit Appraises The Evaluation Of Risks Management

Author

Listed:
  • N. Dorosh

    (Doctor of Sciences (Economics), Professor Taras Shevchenko National University of Kyiv)

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.

Suggested Citation

  • N. Dorosh, 2017. "How Internal Risk – Based Audit Appraises The Evaluation Of Risks Management," Вестник Киевского национального университета имени Тараса Шевченко. Экономика., Socionet;Киевский национальный университет имени Тараса Шевченко, vol. 5(194), pages 13-21.
    • Handle: RePEc:scn:pnoeeq:194a2
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