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Risk Assessment

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Risk Assessment Lectured by Dr. Siriluck Sutthachai Accounting Department Faculty of Management Science Khon Kaen University Khon Kaen, Thailand Risk Management ... – PowerPoint PPT presentation

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Title: Risk Assessment


1
Risk Assessment
  • Lectured by Dr. Siriluck Sutthachai
  • Accounting Department
  • Faculty of Management Science
  • Khon Kaen University
  • Khon Kaen, Thailand

2
Risk Management
  • ?????????? ??? ???????????????????????????????????
    ???????????????? ?????????????????????????????????
    ???????? ???????????????????????????????????
  • ??????????
  • ?????????????????????????
  • ????????????????????????????

3
?????????????????????????
4
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  • ?????????????????????????????? ???????????????????
    ??????????????????????????????????????????????????
    ??????????????????????????????????????????????????
    ?????????????????????????????????????
  • ?????????????????????????????????????
    ?????????????????????? ???????????????????????????
    ??????????????????????????????????????????????????
    ??

5
Audit Risk
  • Inherent Risk (IR) ??????????????????????????
    ??????????????????????????????????????????????????
    ???????????????????
  • Control Risk (CR) ????????????????????????????????
    ??? ??????????????????????????????????????????????
    ?????????????????????????????????
  • Detection Risk (DR) ??????????????????????????????
    ????????? ????????????????????????????????????????
    ??????????????????????????????????????????????????
    ??????????????????????
  • Analytical Procedure (AP) ?????????????????????
  • Sample Risk (SR) ????????????????????????????

6
Audit Risk Model
  • AR IR x CR x DR
  • DR AP x SR

7
What is Risk?

RISK
CONTROL
RESIDUAL RISK
8
Risk Assessment
??????????
  • ?????????????????????????????????????????????????
    ?? ?????????????????????????????????????????

9
Types of Risk
10
Evolution of Risk Management
11
Risk Assessment
1. OBJECTIVE
2. RISK IDENTIFICATION
3. RISK ASSESSMENT
4. AUDIT PROGRAM
12
Objective
  • ?????????????????????????????????????????????????
  • ??????????????????????????????????????????????????
    ???????????????????? ????????????? 6 ?????

Government
Community
Employees
Shareholders
Supplier
Consumer
13
SMART Objective
Specific
Measurable
Timely
Attainable
Challenged
Relevant
14
Risk Identification
Competitive risk
Regulatory/ legal risk
Technologies risk
Objectives
Supplier risk
Financial risk
Operational risk
HR risk
Economic/ political risk
15
Objective and Risk Identification
  • Objective ??????????????????????? 15 ????
  • Objective ???????????????
  • Objective ???????????????????????????????????????
    ?????????????
  • Objective ???????????????????????????????????????
    ???

16
Risk Assessment
  • ???????????????????? ?????????????????????????????
    ????????????????????????????? ????????????????????
    ????????????????????????????????????????????
    ??????????????????????????????????????????????????
    ?????????????? ????????????????????????
  • ?????????????????????????????????????????????????
    ??? ?????????????????? (Risk Model)

17
Risk Assessment
  • ????????
  • ?????????
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