风险导向审计与内部控制评价结合的量化实施框架研究

Research on the implementation of the quantitative according to guide audit and evaluation of internal control risk

回顾了风险导向与内控评价的有关理论,采用李克特的方法构建了风险及内控量化评价的方法体系,为拓展风险评价提供了另外一种探索,在此基础上,本文设计了一种基于量化评价的风险管理导向审计模式,能更好服务于审计项目管理的需要。

This paper reviewed the theories related to risk oriented internal control evaluation, used Likert-method to construct the risk and internal control evaluation method system, to develop risk assessment provided another exploration. This paper designed a risk management mode based on the quantitative evaluation, to better serve the audit project management needs.