Transcription of IIA POSITION PAPER - na.theiia.org
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IIA POSITION PAPER - na.theiia.org
Issued: January 2009 ERM PP Revised: Page 1 of 8 IIA POSITION PAPER : THE ROLE OF INTERNAL auditing IN ENTERPRISE-WIDE RISK MANAGEMENT Issued: January 2009 ERM PP Revised: Page 2 of 8 Introduction The importance to strong corporate governance of managing risk has been increasingly acknowledged. Organizations are under pressure to identify all the business risks they face; social, ethical and environmental as well as financial and operational, and to explain how they manage them to an acceptable level.
Issued: January 2009 ERM PP Revised: Page 6 of 8 Safeguards Internal auditing may extend its involvement in ERM, as shown in Figure 1, provided
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