风险导文档教材向内部审计理论跟方法(定稿)-群友分享(1).pdfVIP

审计监察部内部培训分享 风险导向内部审计理论与方法 An Introduction to Risk-Based Internal Auditing(RBIA) 内部控制中心 2013年3月 主要参考文献 1. Coso :Enterprise Risk Management — Integrated Framework (2004) 2. Coso :ERM Risk Assessment in Practice (2012) 3. IIA-UK and Ireland Position Statement: The Role of Internal Audit in Risk Management(2002) 4. IIA-UK and Ireland Position Statement: Risk Based Internal Auditing(2003) 5. IIA-UK and Ireland :An Approach to Implementing Risk Based Internal Auditing(2005) 6. ICAI Committ