期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Risk occurrence is inherent in all the economic activities performed by an enterprise. Risk quantification is
primordial when taking an economic decision until the completion thereof. Risk management responsibility
or control in an organization, quality determination and its measurement or supervision belongs to an
independent function attached to general management. This function has broad competence and the
vocation to cover all the risks arising from the organization‟s work. Its role is to intervene at all levels in
the risk management decision-making chain. Its permanent missions are primarily deemed to make
recommendations on risk policies, portfolio analysis and company risk management tools, thus providing
the quality and the effectiveness of the economic processes and ensuring reliable and comprehensive
reports for general and strategic management.
关键词：relevance des risques, l‟audit interne, le livre de risques, plan d‟audit
