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Internal Audit Techniques Traditional Versus Progressive Approach
Internal Audit Techniques Traditional Versus Progressive Approach
Srihadi W.Zarkasyi
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Inggris
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Control Self Assesment, COSO, Enterprise Risk Management, internal audit techniques Progressive Approach, Internal Audit Techniques-Traditional Approach, Internal auditor, internal control, Risk Management, Risk-Based Audit
Srihadi W.Zarkasyi
Unpad
Inggris
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Control Self Assesment, COSO, Enterprise Risk Management, internal audit techniques Progressive Approach, Internal Audit Techniques-Traditional Approach, Internal auditor, internal control, Risk Management, Risk-Based Audit
Internal auditors do not just audit control activities, they also monitor a company’s risk profile and play a key role in identifying areas to improve risk management process. However, if they do not completely understand the risk of the business, internal auditors can perform only traditional checklist tasks. At every company, top manager should help their internal audit team transform itself into a catalyst for change as a key risk adviser. In general, it would be better if internal auditing departments are taking ” an enterprise wide risk view’ and adopting a more ‘progressive approach” to audit. We believe that internal auditors can become a cornerstone of risk management in their own companies.
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