Research on Internal Audit Participate in Risk Management-Based on the Erm Framework of Coso

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School of Management, University of Glamorgan

Research on Internal Audit Participate in Risk Management-Based on the ERM Framework of COSO

By: Weichen Zhu

Candidate no:

September 2012

Supervised by:

The dissertation is submitted as part of the requirement for the award of
Masters of Science:

This Dissertation has been prepared on the basis of my own work and that where other published and unpublished source materials have been used, these have been acknowledged.

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Date of Submission:______________


This is my first time to go aboard for studying. During different campus life in the UK, it is …show more content…

Risk management has become a very important task of enterprise operation. In the process of the development of risk management, it needs a guide to lead enterprises grow up sustainably. Therefore, establishing risk management frame work becomes an inevitable trend. In 2004, COSO issued the enterprise risk management –integrated framework on the base of internal control- integrated framework. This framework make the enterprise risk management get on a new level.

As an independent objective assurance and consulting activity, internal auditing helps an organization accomplish its objectives by bringing a systematic and displined approach to valuate and improve the effectiveness of risk management so that it could control and governance processes. Its aim is to add value and improve an organization’s operation condition. From

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