MODALITY OF DETERMINING THE TOTAL SCORE OF RISKS IN INTERNAL AUDIT

Risk analysis materializes in: applying to the weightings of risk factors the level of risk assessment, on risk factors, based on the assessments made by auditors regarding: the functionality of internal control, the influence of quantitative and qualitative elements; determination of the total risk score, which represents a sum of weights between the appreciation level of each risk and the weightings of risk factors.

MoreLess

Year of publication:	2012
Authors:	DUMITRU, FRANCA ; MORARU, MARIA
Published in:	Anale. Seria Stiinte Economice. Timisoara. - Facultatea de Ştiinţe Economice. - Vol. XVIII/Supplement.2012, November, p. 461-466
Publisher:	Facultatea de Ştiinţe Economice
Subject:	risk \| total score \| audit \| audit mission

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Classification:	M42 - Auditing
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010815353