Application of the Risk-based Approach to Audit and Internal Control System
Riga Technical University 53rd International Scientific Conference: Dedicated to the 150th Anniversary and the 1st Congress of World Engineers and Riga Polytechnical Institute / RTU Alumni: Digest 2012
Elīna Līmane, Irina Voronova

The study is devoted to the application of risk-based approaches in audit and internal control system (AICS) as well as to determination of common and distinctive features of both aspects. The topicality of the study lies in uncertainty circumstances which exist in the entrepreneurial activities from the beginning The problem of diminishing these circumstances and managing them efficiently still remains urgent for entrepreneurs. The research sums up theoretical base in connection with risk management methodology and international audit standards requirements. The authors present methodological summary of reducing risk management and audit risk determining both control systems significance and relevance. The object of the research is directed to risk-based approach in audit and internal control system. The subject of the research is application of risk based approach in audit and internal control system.


Atslēgas vārdi
risk management, internal control system, audit risk, risk-based approach.
Hipersaite
http://scientific-conference2012.rtu.lv/sites/default/files/pdf/RTU_Conference_ 2012.pdf

Limane, E., Voronova, I. Application of the Risk-based Approach to Audit and Internal Control System. No: Riga Technical University 53rd International Scientific Conference: Dedicated to the 150th Anniversary and the 1st Congress of World Engineers and Riga Polytechnical Institute / RTU Alumni: Digest, Latvija, Riga, 11.-12. oktobris, 2013. Riga: RTU Izdevniecība , 2012, 486.-486.lpp. ISBN 9789934103605.

Publikācijas valoda
English (en)
RTU Zinātniskā bibliotēka.
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