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1、文献、资料题目：AuditingRiskManagement:FineinTheorybutwhocandoitInPractice?文献、资料来源：InternationalJournalofAuditing文献、资料发表（出版）日期：2006.6.外文文献：AuditingRiskManagement:FineinTheorybutwhocandoitinPractice?Thispaperinvestigatesriskmanagementstructuresinorganizationsandhowthesecom

2、plywithbestpracticeincorporategovernance.Wecarriedoutanexploratorystudy(in2001)offourlargepublicandprivatesectororganizationsintheUnitedKingdom.InterviewswereconductedwithriskmanagersandinternalauditorstoascertaintheextenttowhichemergingstructurescompliedwiththeTu

3、rnbullGuidancetotheCombinedCode.Wefoundthatstructuresareinplacetodeliverasoundsystemofinternalcontrolincludingriskmanagement.Internalauditorsandriskmanagersarebothinvolvedbuttheirrespectiverolesareoftennotsufficientlywelltoavoidoverlapsandgaps.Wealsofoundthatsever

4、aloftheorganizationsstudiedrelyonexternalauditorstoconducttherequiredannualreviewofriskmanagement.Keywords:businessriskassessment,CombinedCode,corporategovernance,disclosure,internalaudit,internalcontrol,riskassessment,riskmanagement.SUMMARYIntheUKriskmanagementha

5、scometotheforeinthewakeoftheCombinedCodeofbestpracticeincorporategovernance(1998,theCombinedCode),asexpandedbytheTurnbullGuidanceof1999.Fromaccountingperiodsendingonorafter23rdDecember2000,UKlistedcompaniesarerequiredtoconductareviewof-12-theirprocedurestoensureth

6、atanythreatstotheorganizationhavebeensystematicallyidentified,carefullyevaluatedandeffectivelycontrolled.Theymustmakeastatementtothateffectintheirannualfinancialstatements.TheCombinedCodehasalsoinfluencedstatementsofgoodpracticeinthepublicsector.Corporategovernanc

7、eisthusextendedtoconsiderationofallbusinessrisks–operational,financialandcompliance–whichmaypreventanorganizationfromachievingitsobjectives.Inotherwords,internalcontrolmustnowincluderiskmanagement.Tomeetthisresponsibility,organizationsrequireadaptandcombinetheexpe

8、rtiseofexistinginternalauditwiththatofriskmanagementfunctionsandrelatetheresultingefforttothebusinessandoperationalneedsoftheorganization.Thisexplorator