This paper discuss the risk-based internal audit in three aspects: risk model, risk management, risk report.
本文从风险模型、风险管理、风险报告三个方面对风险导向内部审计作了思考。
The initially concern and research of the internal control from external audit that based on the targets of reducing the audit risk through evaluate its effectiveness.
最初对内部控制的关注和研究源于外部审计基于降低审计风险而进行的对被审计对象内部控制的评价。
With that in mind, we have seen many internal audit plans that are not based on a formalized risk assessment of the company.
有了这个概念，我们发现许多内部审计计划没有以公司正式的风险评估作为基础了。
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