会议专题

Analysis on Effects of Risk Management Level on Internal Control

It is specified within Appendix C of Business risk Management - Integrated Framework issued by COSO in 2004, that “Internal Control is involved in, and is an inseparable part of business risk management.Meanwhile, it is emphasized that “Risk management framework is, indeed, not a substitute for internal control framework. (COSO, 2004). Such descriptions leave the academic circle with a question which is how to accurately define the relation between internal control and risk management? In this article, effects of risk management level on internal control are theoretically analyzed by using mathematic tools, such analysis is conductive to figure out relation between internal control and risk management; assist policy-makers to scientifically define range of policies, and avoid omission and overlap; reduce cost of internal control and risk management, and increase efficiency and benefit of internal control and risk management.

Xiu-hua SU Xi ZHAO

School of Management, Tianjin University, Tianjin , 300072 ,China School of Business, Tianjin Univer School of Management, Tianjin University, Tianjin , 300072 ,China

国际会议

2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management(2011 IEEE 第十八届工业工程与工程管理国际会议 IEEM2011)

长春

英文

1202-1205

2011-09-03(万方平台首次上网日期,不代表论文的发表时间)