Rizikos vertinimo veiklos audite aspektai
Mykolo Romerio universitetas |
| Date |
|---|
2013 |
Straipsnyje nagrinėjami pagrindiniai rizikos ir veiklos audito rizikos bruožai, aptariami svarbiausi rizikos transformavimosi aspektai. Išsamiai analizuojamas įeigos – išeigos modelio pritaikomumas veiklos audite, nustatyti bendrieji rizikos veiksniai ir apibrėžiamas jų vertinimas klausimynų pagalba. Atsižvelgiant į gautus tyrimų rezultatus, daroma išvada, kad įeigos – išeigos modelis tinkamai atspindi rizikų vertinimo veiklos audite esmę.
Comparing the basic approaches to risk aspects of the transformation, it was found that the new paradigm, concentrating on the operational risk measurement and management, allowing the auditor to not only better understand the audit risk, and to identify other potential risks or areas for improvement cycle of the organization's activities, as well as a better understanding of the organization business risks and their effect on the financial statements. Performance audit has the potential to take over the other audit types (particularly financial audit) the theoretical and practical basis for the risk assessment. Performance audit includes input - output model structural elements and reflects the risk assessment activities in the audit point. Risk assessment model can help identify significant areas for audit. Risk factors analysis (2, 3, 4 table) shows the risk assessment for each performance audit evaluation criteria (economy, efficiency and / or effectiveness. Collecting information and its analyze allows setting the general risk factors in the audit entity or object.