Н. Дорош, д-р экон. наук, проф. Киевский национальный университет имени Тараса Шевченко, Киев, Украина ОЦЕНИВАНИЕ УПРАВЛЕНИЯ РИСКАМИ КАК ФУНКЦИЯ ВНУТРЕННЕГО РИСК-ОРИЕНТИРОВАННОГО АУДИТА

В статье раскрыто сущность и функции внутреннего риск – ориентированного аудита, процессный подход в создании структуры рисков, а также методику их оценивания. Рассмотрено зависимость между уровнем зрелости риска на предприятии и методикой проведения внутреннего риск – ориентированного аудита. Подчеркнуто, что внутренний аудит обеспечивает руководство предприятия независимой и достоверной оценкой системы управления рисками на предприятии относительно их обнаружения и приведения к приемлемому уровню.

Ключевые слова: риск, внутренний риск- ориентированный аудит, управление рисками, собственники рисков, вероятность и пос-ледствия (сила влияния) рисков, “риск аппетит”, уровень зрелости рисков.

Поступила в редакцию 08.07.2017

DOI: https://doi.org/10.17721/1728-2667.2017/194-5/2

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