How to determine the level of risk (Audit Approach is Risk-Based). 3.1 most organizations that apply the methods used to assess the level of risk will help improve and develop ongoing audit process. That this approach will be applied in risk assessment and decision-making assistance as well as checks to perform one. Test method for assessing the level of risk of the major. In addition, the auditor will rely on information from internal control and general operation of the Organization came to decide. 3.2 the auditor should understand the nature of the business, the risk of the business, and can specify a classification of risks that might arise. The format of the risk or the method used to perform the review, risk assessment model. Easy operation can, for example, to determine the risk weights for various levels of risky projects, they will have different weight according to the level of risk and the importance of the project. 3.3 the auditor has an interest in the risks that cannot be controlled and it is important, therefore, how to determine the level of risk. The auditor will need to use information technology to help in data collection and Analysis in supporting the evaluation Scenario considered. 3.4 audit Audit Universe concepts defined in the first audit and risk ratings to determine the audit approach, which depends on the strategies and policies of the Organization, including the organization chart and set the function and responsibility of all agencies throughout the Organization, and in consultation with the responsible management. 3.5 the audit planning cycle should be consistent with the regular planning cycle. Often in the inspection plan is one of the. Some organizations use a year-by-year budget thinong and there is not usually necessary to audit is planned as a quarterly instead. To be consistent, and you can use the information to manage. 3.6 selection of projects to be checked is required must be included in the audit plan, and is one of the most important issues that needs to be done in conjunction with the audit management. In the planning step to check the project into the appropriate checks with existing ones, and how long it will take to examine the audit plans, to prevent the failure. To select the appropriate project. The basic assumptions of the plan 3.7 monitoring is to evaluate future monitoring/ The project will be more effective if there is a formal process is about collecting information needed to take decisions and opinions. 3.8 to consider select projects that will make a decision and proposed ideas should use the framework guidelines of risk management, and creating a table validation period and arrange the priority of ideas/project by defining a precise procedure.
การแปล กรุณารอสักครู่..