基于风险矩阵的风险修正活动——以A公司为例

Risk Matrix Based Risk Correction Activities--Taking Company A as an Example

在风险导向审计模式下,内部审计人员将风险评估程序贯穿整个审计活动,在不同阶段采取不同措施控制风险。本文利用风险矩阵,通过对内部审计实施阶段的风险修正活动的阐述和解释,明确了风险修正活动对内部审计结果准确性的重要作用,并以A公司审计案例为模板展示了风险修正活动的基本流程。

Under the risk-oriented audit mode,internal auditors conduct risk assessment procedures throughout the audit activities and take different measures to control risks at different stages.This paper uses the risk matrix to clarify and explain the risk correction activities in the internal audit implementation stage,and clarifies the important role of risk correction activities in the accuracy of internal audit results,and uses the company A audit case as a template to demonstrate the basics of risk correction activities.Process.