內(nèi)部審計轉(zhuǎn)向風(fēng)險管理的風(fēng)險(ppt23)英文版！-風(fēng)險管理-免費(fèi)閱讀
【正文】 safety Risk strategy Risk framework Monitor and coordinate Risk reporting Independent audits Assurance Opinion Proactive advice and support Facilitate improvements Risk Management Responsibilities Management Specialist risk Corporate risk Internal audit ‘handson’ ‘handsoff’ ?? Facilitates CRSA and/or multidisciplinary risk workshops ?? Proactive risk advice, support and training ?? Centre of expertise on risk processes ?? Facilitates improvements in risk management ?? Develops risk management strategy ?? Promotes risk awareness ?? Provides risk management framework and reporting Operational Risk Typical Functions ?? Hands on risk management (including risk transfer) Internal Audit ?? Promotes risk awareness ?? Proactive risk advice and support ?? Centre of excellence on risk management and control ?? Facilitates improvements in risk management and control ?? Provides assurance ?? Provides independent opinions ?? Risk based audits ?? Focuses audits on areas of risk Integrating IA and operational risk Advantages: ?? Link risk profiling / reporting with audit process ?? Not promise objectivity ?? Easier to recruit and retain high quality staff ?? Avoid unnecessary duplication ?? Overlap between risk based audit and operational risk ?? Risk based audit prevention rather than cure Integrating IA and operational risk Disadvantages: ?? Cultural nonacceptance ?? Customer confusion ?? Priorities for resources ?? Handson risk management ?? Audit
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