审计风险管理理论上不错,但实际操作呢？-业论文外文文献翻译.docxVIP

外文文献：Auditing Risk Management: Fine in Theory but who can do itin Practice?This paper investigates risk management structures inorganizations and how these comply with best practice incorporate governance. We carried out an exploratory study (in2001) of four large public and private sector organizations inthe United Kingdom. Interviews were conducted with riskmanagers and internal auditors to ascertain the extent to whichemerging structures complied with the Turnbull Guidance tothe Combined Code.We found that structures are in place to deliver a sound systemof internal control includi