Tài liệu Don’t navigate risky waters without internal auditors: Guidance on leveraging audit

©2012 ACL Services Ltd. ACL and the ACL logo are trademarks or registered trademarks of ACL Services Ltd.

Don’t navigate risky waters without

internal auditors:

Guidance on leveraging audit analytics for risk assessment

Don’t navigate risky waters without internal auditors 2

©2012 ACL Services Ltd. ACL and the ACL logo are trademarks or registered trademarks of ACL Services Ltd.

Contents

Introduction ...................................................................................................................................... 3

What’s Risk Got To Do With It? ....................................................................................................... 4

Internal Audit’s Evolving Risk Role..................................................................................................... 5

Why Bother? Redefining Internal Audit as a Business Necessity......................................................... 6

Risk is Not a “4-Letter Word”........................................................................................................... 7

So Why Aren’t We There Yet?........................................................................................................... 8

Enter Audit Technology..................................................................................................................... 9

Risk Assessment Process: At a Glance ............................................................................................. 10

Assessing Low, Medium and High Risk ........................................................................................... 11

Prioritizing Risk with Scorecards...................................................................................................... 12

Risk-Based Audit Planning .............................................................................................................. 13

Staying Current with Changing Risk Profiles.................................................................................... 14

Example Analytics for Identifying Risk.............................................................................................. 15

Case Studies................................................................................................................................... 17

So Much Risk, So Little Time…....................................................................................................... 18

Insurance Against High Risk ............................................................................................................ 19

Continuous Risk Assessment: Where the Rubber Hits the Road........................................................ 20

6 Steps of Applying Analytics for Risk Assessment........................................................................... 21

Conclusion...................................................................................................................................... 28