期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2012
卷号：9
期号：1
页码：123-137
出版社：University of Nis
摘要：Internal auditing becomes a significant mechanism of enterprise risk management in contemporary business terms. The potentials of internal auditing in risk management are determined by the scope of internal auditing and are linked to the providing of the assurance of efficacy and effectiveness of enterprise risk management process, as well as to the providing of advice concerning the management of major risks an enterprise encounters. Internal auditors should evaluate the efficiency of enterprise risk management, form opinions and make suggestions for the process improvement. Thereat, it is very important for them to preserve their impartiality in relation to the enterprise management which is responsible for the enterprise's risk management process.
