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Internal audit and governance: the shift from control to risk

Internal audit and governance: the shift from control to risk Reflects on how organizations that are acknowledged leaders in the field of risk management, have achieved pre‐eminent positions. Acknowledges risk‐based auditing is still in its formative stages and so identification of best practice is an inexact science — but there are three important trends: from control‐based to risk‐based auditing; use of scenario planning; and understanding that risks apply to soft assets. Uses a Table for extra emphasis and explanation. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The Antidote Emerald Publishing

Internal audit and governance: the shift from control to risk

The Antidote , Volume 4 (3): 2 – Aug 1, 1999

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Publisher
Emerald Publishing
Copyright
Copyright © 1999 MCB UP Ltd. All rights reserved.
ISSN
1363-8483
DOI
10.1108/EUM0000000005432
Publisher site
See Article on Publisher Site

Abstract

Reflects on how organizations that are acknowledged leaders in the field of risk management, have achieved pre‐eminent positions. Acknowledges risk‐based auditing is still in its formative stages and so identification of best practice is an inexact science — but there are three important trends: from control‐based to risk‐based auditing; use of scenario planning; and understanding that risks apply to soft assets. Uses a Table for extra emphasis and explanation.

Journal

The AntidoteEmerald Publishing

Published: Aug 1, 1999

Keywords: Internal audit; Risk management; Loss prevention

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