Article: Keeping fraud in check

Article: Inherent risk reconsidered
The CPA Journal;  July 1, 2001 ;     700+ words ......ADDRESS the auditor's need to divorce inherent risk from the controls that would mitigate...model and one of its component factors, inherent risk. The Panel made sweeping recommendations...and embedding the consideration of inherent risk (see the Sidebar) further into the...

Article: Protecting the Most Fragile Ones
The Washington Post;  January 18, 2000 ;     381 words ......Huntingtown, Md. Yes, there is sometimes an "inherent risk" in leaving allegedly maltreated children...such families together. There's the "inherent risk" of taking the wrong child--the one...or hopelessly addicted. There's the "inherent risk" of traumatizing children emotionally...

Article: Coming to terms with risk-taking
New Straits Times;  May 31, 2008 ;     700+ words ......and administrative or management risk. * Inherent risk: This business risk is also termed as...underlying business processes to grasp the inherent risk threat. Two subsets of inherent risk are specific inherent risk and pervasive...

Article: operating risk
A Dictionary of Accounting;      23 words ...operating risk The inherent risk that a plant, once started, will not continue to produce at the levels achieved to meet the completion definition.

Article: AUDIT RISK
The Secured Lender;  January 1, 2005 ;     700+ words ......diminish it. Our borrowers control both inherent risk and internal control risk. We don't always focus on the inherent risk in our collateral. There are some very common examples of inherent risk, such as A/R that we can't properly ship...

Article: is theory adopting practice?
Accountancy SA;  October 1, 2004 ;     700+ words ......CR x DR, where AR = audit risk, IR = inherent risk, CR = control risk and DR = detection...PAAB, 1996) discusses the concepts of inherent risk (IR) and control risk (CR) in distinctively...he SAASs do not ordinarily refer to inherent risk and control risk separately, but rather...

Article: Automakers and Investing Risk - Analyst Blog
Zacks Investment Research - Analyst Blog;  April 30, 2009 ;     305 words ......Motor Co. ( ). Today's news about the automakers shows the inherent risk of investing. First, there is the demise and restructuring...risk. Both of these factors are at play today and show the inherent risk of investing. If you buy shares in a struggling company...

Article: completion risk
A Dictionary of Accounting;      27 words ...completion risk The inherent risk in limited recourse financing of a construction project that construction will not be completed. Compare technological risk ; supply risk .

Article: Is there only 1 one: unexpected loss?(risk management)
The RMA Journal;  December 15, 2006 ;     700+ words ......whether we're talking about residual or inherent risk; 2) the contributing elements; and...Are we talking about residual or inherent risk? * Which contributory element(s) are...residual risk (inclusive of controls) and inherent risk (exclusive of controls) is well understood...

Article: supply risk
A Dictionary of Accounting;      37 words ...supply risk The inherent risk in limited recourse financing of a construction project that the raw materials necessary for the operation of the plant to be constructed may become unavailable. Compare completion risk ; technological risk .

Article: technological risk
A Dictionary of Accounting;      30 words ...technological risk The inherent risk in limited recourse financing of a construction project that a newly designed plant will not operate to specification. Compare completion risk ; supply risk .

Article: detection risk
A Dictionary of Accounting;      43 words ...detection risk The risk that an auditor will fail to detect any misstatements that have occurred. Unlike the control risk and the inherent risk, the level of the detection risk can be directly controlled by the auditor, who can modify his programme of testing. See audit risk .

Article: Risk and return perceptions of institutional investors
Journal of Real Estate Portfolio Management;  April 1, 2000 ;     700+ words ......regarding their perceptions of the inherent risk and return of twenty investment choices...large portfolio managers perceive the inherent risk of a specific asset to be consistent...investors generally do not feel that the inherent risk of many assets is justified by the...

Article: Texas Court of Appeals says plaintiff injured in softball game can't sue
Lawyers USA;  October 22, 2007 ;     276 words ......struck with a bat during a softball drill can't sue - the inherent risk doctrine limits the defendant's liability, the Texas Court...judgment for the defendants. The court agreed, adopting the inherent risk doctrine and finding no gross negligence. "Considering from...