Risk Management in Auditing

Provide appropriate training in risk analysis and management, highlighting the features of control, risk
management and government organizations. Addressing the different stages of risk management and stress
the importance of the risk management paradigm. The unit will also provide students with skills in the system
of risk management, .particularly in identifying, evaluating, monitoring and control of business risks.

The financial information and business risks
Business risks in the regulatory evolution of financial reporting and management
Assessment and ERM (Enterprise Risk Management Integrated Framework)
Identification and Risk Assessment
Risk Management Process
Risk Management and Audit
Risk Based Audit
Objective to meet with the audit risk assessment

NAO

ARENS, A A., LOEBBECKE, J K. (2000), Auditing – An Integrated Approach, Prentice-Hall, Inc, New Jersey
Beja, R. (2004), “Risk Management: Gestão, Relato e Auditoria dos Riscos do Negócio”, Lisboa, Áreas
Editora.
Castanheira et al. (2010), “Factors associated with the adoption of risk-based internal auditing”, Managerial
Auditing Journal, 25/1: 79-98
COSO – The Committee of Sponsoring Organizations of the Treadway Commission (2004), “Enterprise Risk
Management – Integrated Framework”, COSO.
Handbook of International Auditing (2004), Assurance and Ethics Pronouncements,
IFAC – International Federation of Accountants.
KONRATH, L F. (2002), Auditing, Thomson Learning, Canada, 5th edition.
MCNAMEE, D SELIM, G. M. (1998): Risk Management: Changing the internal auditor’s paradigm. Flórida .
IIARF.
MCNAMEE, D (1998): Business risk assessment. Florida . IIA