Article: Coming to terms with risk-taking

Article: Inherent risk reconsidered
The CPA Journal;  July 1, 2001 ;     700+ words ... ... The presence of inherent risk on the right side ... suggests that the risk assessment envisioned is based ... when considering an inherent risk assessment? How does an auditor ... business environment on inherent risk? Is there some ...

Article: Get the fox out of the hen house: CPAs have the right skills to ...
California CPA;  May 1, 2003 ;     700+ words ... ... of an information risk assessment. The user matrix ... this point of the risk assessment, they can render ... BENEFITS Even if an IT risk assessment stops short of making ... identifying conditions for inherent risk of loss, corruption ...

Article: Understanding the Changes in Risk Assessment ...
The CPA Journal;  July 1, 2009 ;     700+ words ... ... effectively comply with the "Risk Assessment Suite" of Statements on ... requirements under the new risk assessment standards can be traced ... inputs and applied each risk assessment procedure. As Exhibit 2 ... combined assessments of inherent risk and control risk. ...

Article: EDI risk assessment. (electronic data ...
Internal Auditor;  February 1, 1996 ;     700+ words ... ... Organizations (COSO), risk assessment is a process of identifying ... paper audit trails, risk assessment has become crucial ... systems. The goal of risk assessment in an EDI environment ... EDI environment: inherent risk, which can be defined ...

Article: Assessing risk: the ORCA risk assessment framework ...
Internal Auditor;  August 1, 2002 ;     700+ words ... ... likelihood and impact of each inherent risk, it has three options ... management is trying to avoid the inherent risk entirely. For example ... referred to as "enterprise risk assessment" and begins at the top ... departments need to go through a risk assessment process to ...

Article: Risk Assessment Standards Revamp Auditing: SAS Nos. ...
The Practical Accountant;  January 1, 2007 ;     700+ words ... ... therefore use the same risk-assessment approach for audits ... Standards Related to Risk Assessment, the AICPA Auditing ... auditors to perform risk assessment procedures to identify ... control risk and inherent risk. To make this assessment ...

Article: ASB proposes expanding rules on risk ...
Accounting Today;  February 21, 2005 ;     700+ words ... ... statements relating to auditors' risk assessment. If adopted, the changes ... University and a member of the AICPA Risk Assessment Task Force, said that the ... will cover a broad range of risk assessment, including assertions, evidence ...