MODALITY OF DETERMINING THE TOTAL SCORE OF RISKS IN INTERNAL AUDIT

Franca Dumitru () and Maria Moraru ()
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Franca Dumitru: TIBISCUS UNIVERSITY OF TIMISOARA
Maria Moraru: WEST UNIVERSITY OF TIMIȘOARA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 461-466

Abstract: Risk analysis materializes in: applying to the weightings of risk factors the level of risk assessment, on risk factors, based on the assessments made by auditors regarding: the functionality of internal control, the influence of quantitative and qualitative elements; determination of the total risk score, which represents a sum of weights between the appreciation level of each risk and the weightings of risk factors.

Keywords: risk; total score; audit; audit mission (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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