内部审计转向风险管理的风险(ppt23)英文版！-风险管理(编辑修改稿)

内部审计转向风险管理的风险(ppt23)英文版！-风险管理(编辑修改稿)内容摘要：

of the group’s system of internal control and should report to shareholders that they have done so. The review should cover all controls, including financial, operational and pliance controls and risk management’ The Combined Code Principles of good governance and code of best practice Turnbull Some key points  Prime responsibility of management  Profit is the reward for successful risk taking  Continuous monitoring essential  Embedding risk management and control  Link between risk management and control  Objective assurance from internal audit Internal audit opportunities post Turnbull  Raise the profile of Internal Audit  Holistic rather than cyclical approach  Scope should cover all activities of the business  Independent opinion on risk management and control  Well placed to provide / coordinate assurance to directors  Backwater to mainstream  Failure to deliver reliable opinions  Extinction or minor role for internal audit  Substitution by operational risk or consultants  Failure to change approach and skills base  Greater board expectations  Complacency Threats to internal audit post Turnbull How internal audit can meet the challenge  Change internaI audit skills base  Give proactive advice prevention is better than cure  Position internal audit in risk management framework  Seize the opportunity to coordinate assurance  Cover the risks that matter across the business  Holistic approach to auditing and reporting  Facilitate risk management strategy。