外文文献79368.doc

本科毕业论文外文文献及译文文献、资料题目: Auditing Risk Management: Fine in Theory but who can do it In Practice? 文献、资料来源: International Journal of Auditing 文献、资料发表(出版)日期: 2006 . 6. 院(部): 商学院专业: 会计学班级: 会本 063 姓名: 吴丽丽学号: 2006091091 指导教师: 李慧翻译日期: 山东建筑大学毕业论文外文文献及译文-1- 外文文献: Auditing Risk Management: Fine in Theory but who can do it in Practice? This paper investigates risk management structures anizations and how ply with best practice in corporate governance. We carried out an exploratory study (in 2001) of four large public and private anizations in the United Kingdom. Interviews were conducted with risk managers and internal auditors to ascertain the extent to which emerging plied with the Turnbull Guidance to bined Code. We found that structures are in place to deliver a sound system of internal control including risk management. Internal auditors and risk managers are both involved but their respective roles are often not sufficiently well to avoid overlaps and gaps. We also found that several of anizations studied rely on external auditors to conduct the required annual review of risk management. Key words: business risk assessment, Combined Code, corporate governance, disclosure, internal audit, internal control, risk assessment, risk management. SUMMARY In the UK risk management e to the fore in the wake of bined Code of best practice in corporate governance (1998 , bined Code), as expanded by the Turnbull Guidance of1999. From accounting periods ending onor after 23rd December 2000, UK panies are required to conduct a review of their procedures to ensure that any threats to anization have been systematically identified, carefully evaluated and effectively controlled. They must make a statement to that effect in their annual financial statements. bined Code has also in fl uenced statements of good practice in the public sector. Corporate governance is thus extended to consideration of all business risks – operational, fi nancial pliance – which may prevent anization from achieving