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The essential handbook of internal auditing phần 4

Có thể tổng hợp các vai trò kiểm toán trong quản lý rủi ro bằng cách sử dụng một mô hình mới trong hình 3,16. Trước khi chúng tôi đi qua mô hình dịch vụ Bảo hiểm và tư vấn hai điểm chính cần được thực hiện. Thứ nhất, đánh giá là đáng tin cậy nơi người xem là khách quan. | MANAGING RISK 79 assurance consulting I FIGURE 3.16 Assurance and consulting services. It is possible to sum up the audit role in risk management by using a new model in Figure 3.16. Before we go through the Assurance and Consulting Services model two key points needs to be made. First reviews are more reliable where the reviewer is impartial. Second value add means contributing specialist expertise to promote corporate success. When an organization needs to get a risk management system up and running and looks to the auditor for help setting up it is hard for the same auditor to then give an impartial assurance on this same system. At first sight the two concepts are incompatible. There are however various ways that this apparent inconsistency can be managed. The model we are using has seven approaches 1. The standard audit review approach is adopted. Here the internal audit team monitor the way systematic business risk management is established and implemented and then go on to review whether it is reliable robust and meets the needs of the organization. In turn internal audit is able to furnish independent assurances to the board on the state of risk management. 2. This is similar to approach one with the addition of ad-hoc advice and guidance provided on request. Internal audit may make presentations to the board and turn up to meetings or workshops where risk management is being discussed and decided on and make contributions as required. 3. Approach three takes things a step further and the internal auditors start to get involved in raising awareness. The main feature here is that internal audit would lead various seminars and events that promote corporate governance risk management and control. 4. The next level is where internal audit facilitates CSA workshops and takes the risk message to the grassroots across the organization. Auditors bone up on facilitation skills and lead work teams projects teams or process-based work groups and help the teams prepare