A General Model of Risk Evaluation and its Use in the Preparation of the Internal Audit Mission

Author:Tiberiu Gh. TUDORAN, Ph.D Student, Tiberiu T. TUDORAN, Ph.D Student



Keywords:risk analyses, auditable objects, risk evaluation model, overall risk score, classification and selection of the auditable objects

The current thesis presents a series of contributions to the development and the adoption of theoretical and practical approaches on the issues regarding the risk analyses in the preparation of the internal audit mission.\r\n Firstly, it is presented the elaboration of a general model of risk evaluation; then it is introduced the way of drafting a concrete model of risk evaluation that can be used in the organizations where it is not yet implemented a mature system of risk management. \r\nThe developments and the amendments brought to the risk analyses procedure in the preparation of the internal audit mission, will help ensure a better selection of the objects that are going to be analyzed and consequently, it can have an important impact on leveraging the services that the internal audit provides.\r\n\r\n