Comparison of Banking Risk-Based Internal Auditing System and Traditional Auditing System
碩士 === 輔仁大學 === 金融與國際企業學系金融碩士在職專班 === 107 === This study mainly explores the comparison between the risk- based internal auditing system of the banking industry and the traditional auditing system through literature exploration methods and expert interviews ; it is also found that the most important...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/x6ej6f |
| Summary: | 碩士 === 輔仁大學 === 金融與國際企業學系金融碩士在職專班 === 107 === This study mainly explores the comparison between the risk- based internal auditing system of the banking industry and the traditional auditing system through literature exploration methods and expert interviews ; it is also found that the most important difference between the old and new systems is the checking frequency and depth are different. The risk check is the highest guiding principle, and the audit resources will be effectively used according to the frequency of the risk,complete the risk management assessment and proper use of the auditing profession to achieve the effect of preventing fraud.
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