scholarly journals The Role of Internal Audit from New Enterprise Risk Management Frameworks Perspective: Research in Turkey

2021 ◽  
Author(s):  
Ahmet Onay
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Enterprise Risk Management ◽  
Enterprise Risk

scholarly journals The Role of The Internal Audit Management of Enterprise Risk Management

2018 ◽  
Vol 1 (2) ◽  
pp. 110-119
Author(s):  
Siwidyah Desi Lastianti ◽  
Endang Muryani ◽  
Mahrus Ali
Keyword(s):  
Risk Management ◽  
Control Strategies ◽  
Internal Audit ◽  
Financial Sector ◽  
Enterprise Risk Management ◽  
Corporate Management ◽  
Enterprise Risk ◽  
Audit Management ◽  
Financial Issues

The aim of the study to present the role of internal audit in the company. The role of internal audit in the company is very important to control not only the financial sector but also other sectors that have been determined by the management. There is a relationship that is so tightly between the internal audit and corporate management, internal audit which can increase the value and achieve its goals. Internal audit should also adjust its function, not only on financial issues, but other problems, associated with risk and improved control strategies.

scholarly journals Peran Internal Audit dalam Implementasi Enterprise Risk Management berupa Pelaporan Kerusakan Prosedur Risiko.

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Indarti Indarti
Keyword(s):  
Risk Management ◽  
Internal Audit ◽  
Enterprise Risk Management ◽  
Audit Committees ◽  
Corporate Risk Management ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Enterprise Risk ◽  
Management Procedures ◽  
Corporate Risk

Implementation of Enterprise Risk Management (ERM) by Internal Audit in an orga-nization or company becomes important because Internal Audit is expected to help the organization achieve its objectives by approaching systematic and discipline to evaluate and improve the effectiveness of risk management, control, and governance process. As for which affects it is the involvement of internal auditors, the relation-ship of the audit committee with the internal auditor, and ERM.This study aims to analyze the involvement of Internal Audit in Enterprise Risk mana-gement implementation. Internal auditors should assist both management and audit committees in risk management responsibilities and supervisory roles by examining, evaluating, reporting and recommending improvements to the adequacy and effec-tiveness of risk management processes. An interesting issue is whether internal auditors involved in corporate risk management have a link to the willingness of internal auditors to report to the audit committee.The population in this study are the internal auditors and audit committees who working in companies manufacturing and financial services. The reason for determining the company is because the researcher wants to know how internal audit is involved in ERM implementation on that entity. The sample used in this research is internal auditor at private company and at Banking in this case internal auditor at local bank.The analytical method used is multiple regression analysis with SPSS version 23 pro-gram. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, F-statistic hypothesis test to test influence together with 5% confidence level and use t-statistics to test partial regression coefficients. This re-search was conducted to analyze how much influence the role of Internal Audit in applying Enterprise Risk Management in the implementation of Audit.The result of this research is that the high level of internal auditor involvement in Enterprise Risk management implementation has no significant and significant im-pact on reporting of damage to risk management procedures. This indicates that the role of internal auditors in corporate risk management does not affect the reporting of damage to corporate risk management procedures. While the characteristics of strong relationships between internal auditors and audit committees positively and significantly influence the reporting of risk procedures, this indicates that internal audits that have strong internal audit-audit committee relationships strongly support internal auditors who have high involvement to report damage Greater risk procedures.

The Role of U.S. Corporate Boards in Enterprise Risk Management

2006 ◽  
Author(s):  
Carolyn Brancato ◽  
Matteo Tonello ◽  
Ellen Hexter ◽  
Katharine Rose Newman
Keyword(s):  
Risk Management ◽  
Enterprise Risk Management ◽  
Corporate Boards ◽  
Enterprise Risk
Sign in / Sign up

Export Citation Format

Share Document