…the
effectiveness of the organization’s risk management system.“21
In einem im Jahr 2004 veröffentlichten Position Statement „The Role of Internal…
…Audit in Enterprise-wide Risk Management“ konkretisiert das IIA die von der Internen
Revision im Rahmen des Risikomanagements wahrzunehmenden Aufgaben.22…
…assurance to ma-
nagement and to the board on the effectiveness of risk management. When internal
audit extends its activities beyond this core role, it…
…Risk Management Process
– Giving Assurance That Risks Are Correctly Evaluated
– Evaluating Risk Management Processes
– Evaluating the Reporting of Key…
…Risks
– Reviewing the Management of Key Risks
Legitimate Internal
Audit Roles with
Safeguards
– Facilitating Identification and Evaluation of Risks
–…
…Coaching Management in Responding to Risks
– Coordinating ERM Activities
– Consolidated Reporting on Risks
– Maintaining and Developing the ERM Framework
–…
…Championing Establishment of ERM
– Developing Risk Management Strategy for Board Approval
Roles Internal Audit
Should Not Under-
take
– Setting the Risk…
…Appetite
– Imposing Risk Management Processes
– Management Assurance on Risks
– Taking Decisions on Risk Responses
– Implementing Risk Responses on…
…Management’s Behalf
– Accountability for Risk Management
Tab. 1: Internal Audit Role in ERM24
Auch das IIR hat sich zur Rolle der Internen Revision im Rahmen…
…Enterprise Risk Management, in: ST 80 (2006),
S. 253–257.
Salzberger, W.: Die Überwachung des Risikomanagements durch den Aufsichtsrat, in:
DBW 60 (2000), S…
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