Auditing the Risk Management Process
IIA (Institute of Internal Auditors) Series
1. Auflage Juli 2005
288 Seiten, Hardcover
Wiley & Sons Ltd
Kurzbeschreibung
Auditing the Risk Management Process shows auditors how to audit and report on risk management and covers the impact of Sarbanes-Oxley and new COSO guidelines. This book is the first in the Practical Auditor Series, a new series co-branded with the Institute of Internal Auditors (IIA) to offer practical guidance and tools for internal and external auditors. The book brings together the latest thinking and guidance on internal control and how it pertains to the audit function. Risk maps and process models provided throughout the book to make it easy to understand where topics discussed fit within an overall audit framework and aid in the reporting process.
Target risk in your organization
Risk management is now a part of mainstream corporate life that touches all aspects of every type of organization. Auditors must now focus firmly on risk: risk to the business, risk to the executives, and risk to the stakeholders. Auditing the Risk Management Process incorporates all the latest developments in risk management as it applies to auditors, including the new The Committee of Sponsoring Organizations of the Treadway Commission (COSO) enterprise risk paper.
Auditing the Risk Management Process includes:
* Original risk maps and process models developed by the author, explaining where and how topics fit within an overall audit framework
* All the latest developments in risk management as it applies to auditors
* Insight into how enterprise risk management affects the responsibilities of both internal and external auditors
Learn to navigate the risks your corporation faces today, and tomorrow, with the able guidance found in Auditing the Risk Management Process.
List of Abbreviations.
Chapter 1. Why Risk Management?
Chapter 2. Determining Risk Management Maturity.
Chapter 3. Enterprise-Wide Risk Management.
Chapter 4. Risk Appetite.
Chapter 5. Control Risk Self-Assessment.
Chapter 6. Developing an Audit Approach.
Chapter 7. The Illusion of Perfection.
Chapter 8. An Holisitic ERM Concept.
Appendix A: Applying an ERM Diagnostic Tool.
Index.
