风险管理与内部控制自我评.pdf

Risk Management Internal Control Internal Audit Risk Management Internal Control Self-Assessment Matrix For the Considerations of Internal Audit This section deals with the roles and responsibilities of internal audit in enforcing compliance with internal control within the organisation. - Roles, responsibilities and strategies - Competency and performance measurement - Co-ordination with other review functions Achieving best practice in this area mans that an organisation has achieved against the following types of objectives: u Broaden role and improve overall strategy; u Expand the value added role of internal audit through enhanced competencies; u Link performance measures to outcomes required of internal audit; u Enhance co-ordination with other review functions. 42 NSW TREASURY TPP97 - 3 Risk Management Internal Control Internal Audit 43 NSW TREASURY TPP97 - 3 Risk Management Internal Control Internal Audit The following pages contain a set of questions relating to the elements of control in New South Wales Treasury’s Statement of Best Practice on Internal Control and Internal Audit. Each question has four levels of answers, which can be used to relate to controls as follows: Level Definition and Underlying Assumptions Best practice Control is clearly understood