内部审计在企业风险管理中的作用

CGN: Risk Management Pub Date : 2020-12-01 DOI:10.2139/ssrn.3799024

Sunnie Ba, Nonna Martinov-Bennie, Dominic Canestrari-Soh

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引用次数: 0

摘要

根据对95位澳大利亚首席审计执行官(cae)的调查数据，本报告研究了以下内容:(i)审计审计机构在澳大利亚ERM中参与的保证、咨询和管理角色，以及对这些角色未来可能发展的预期;以及(ii)对IAF目前参与ERM的有效性的看法。研究结果表明，实践的多样性，包括内部审计机构从事与erm相关的管理型角色的证据，可能导致其独立性和客观性的损害。总体而言，人们普遍认为国际金融机构的erm相关作用的有效性是有限的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Internal Audit's Involvement in Enterprise-Wide Risk Management

Drawing on data from a survey of 95 Australian Chief Audit Executives (CAEs) across a range of sectors, industries and size of organisations this report examines:

(i) the IAF’s involvement in assurance, consulting and management roles in ERM in Australia as well as expectations of how involvement in these roles might develop in future; and

(ii) perceptions of the current effectiveness of the IAF’s involvement in ERM.
The findings indicate diversity of practices including evidence of IAFs engaging in ERM-related management-type roles potentially leading to impairment of their independence and objectivity.

Overall, effectiveness of IAFs’ ERM-related roles was generally perceived to be limited.

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CGN: Risk Management

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