2117122, 8:02PM THE ROLES OF INTERNAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT | ProjectClue PROJECT (/ WE'RE READY, CALL US R CLUE “” & (4234) 07030248044 (Tel:+2347030248044) Project To THE ROLES OF INTERNAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT Project Informatio! BiFormat: MS WORD :: BS Chapters: 1-5:: 1} Pages: 65:: %> Attributes: Questionnaire, Data Analysis = #984 people found this useful Get the complete project » (/payment/the-roles-of-internal-audit-function-in-enhancing-risk-management) Project Department: ‘# ACCOUNTING UNDERGRADUATE PROJECT TOPICS, RESEARCH WORKS AND MATERIALS (/accounting/project- ‘topies-materials-for-undergraduate-students) Project Body: CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY 1.2. STATEMENT OF THE PROBLEM 1.3. OBJECTIVES OF THE STUDY 1.4 RESEARCH QUESTIONS 1.5 RESEARCH HYPOTHESIS 1.6 SIGNIFICANCE OF THE STUDY 1.7 SCOPE OF THE STUDY 1.8 DELIMITATION OF THE STUDY 1.9 DEFINITION OF TERMS CHAPTER TWO 2.0 LITERATURE REVIEW 2.1. CONCEPTUAL CLARIFICATION 2.2 THEORETICAL FRAMEWORK 2.3 EMPIRICAL REVIEW hitps:uwn projectlue.com/accountinglprojecttopics-matrials-for-undergraduate-studentsttne-oles-o¢-ntornal-audit-unctonsnvenhancingwisk... 1/12,2iv7i22, 6:02 PM THE ROLES OF IN {NAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT | ProjetCius 2.4 SUMMARY OF LITERATURE REVIEW CHAPTER THREE 3.0 RESEARCH METHODOLOGY 3.1 RESEARCH DESIGN 3.2. AREAOF STUDY 3.3 POPULATION OF THE STUDY 3.4 RESEARCH SAMPLE AND SAMPLING TECHNIQUE 3.5 INSTRUMENT FOR DATA COLLECTION 3.6 VALIDITY OF THE INSTRUMENT 3.7 METHOD OF DATA COLLECTION 3.8 METHOD OF DATA ANALYSIS CHAPTER FOUR 4.0 DATAANALYSIS AND PRESENTATION CHAPTER FIVE 5.0 SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS.1 SUMMARY 5.2 CONCLUSION 5.3. RECOMMENDATIONS REFRENCE CHAPTER ONE INTRODUCTION 1.1 Background to the Study Risk management and internal auditing are both elements in the five interrelated components of the internal control system in organizations, which are control environment, risk assessment, control activities, information and communication, and monitoring (COSO, 1994). Consequently, risk management activity has fallen under risk assessment, and it is described in three processes; appraise the significance of the risk, assess the impact and the likelihood of the risk, manage the risk (COSO, 1994; Moeller, 2011). ‘Accordingly, internal auditing and risk management each cover different specific purposes in the internal control system (COSO, 1994; Moeller, 2011). So, the study discussed all the elements of the COSO internal control framework, and analyzed risk assessment and monitoring in depth to clarify the purpose of each in detail. This will help in underlining the nature of the activities, which should refer to internal auditing and risk management. hitps:uwn projectlue.com/accountinglprojecttopics-materials-for-undergraduate-studentsttne-oles-o-ntornal-audit-unctonsnvenhancingwisk... 2/122iv7i22, 6:02 PM THE ROLES OF IN NAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT | ProjectCtue On the other hand, COSO internal control framework organized an integrated relationship between all internal control elements as well as their activities (Moeller. 2011). As a result, there is an integrated relationship between risk management and internal auditing. Vasile and Georgiana's (2006) study demonstrated how internal auditors could help risk managers to achieve their roles in an integration activity. This study clarified this integration from the perspective of COSO and other empirical studies. Thus the definition of internal auditing demonstrates the new role of internal auditing, the ‘Risk Based Audit, in which the audit activities are derived from perceiving and managing risk in companies. Accordingly, their plan should be based on assessing the risk and the impact (Pickett, 2005; the IIA, 2004). Nonetheless, Kalbers (1995 as cited by Spira & Page, 2003) argued that in terms of the new definition for internal auditing, organizations should be aware of the roles of conflict, which may contradict the roles of internal audit in organizations. In particular, the contemporary internal auditing concept, the risk based audit, may cause confusion for companies in distinguishing between risk management and internal auditing activities, Likewise inside inspecting is an inward capacity of a company built up by the administration to fortify corporate administration, Since interior examiners invest all their energy with one organization their insight about the organization's operations and inner controls is much more prominent than that of outer inspectors. Interior reviewing is an autonomous, unbiased, guarantee and checking action intended to enhance worth and advance on a company’s processes. It aids an organization realize its goals by means of an organized and controlled method to assess and advance the usefulness of peril administration, mitigation and authority processes (Institute of Internal Auditors of ‘America (114), 2005). (Kleffner and Rashid 2003) characterize RM as the administration of operational and monetary dangers at the same time keeping in mind the end goal to augment the cost adequacy of hazard administration inside the requirements of the association's resistance for hazard, Despite the fact that this definition includes operational dangers, it neglects to value that organizations are presented to different dangers like vital and reputational dangers furthermore neglects to distinguish who is in charge of hazard administration in association. The definition likewise neglects to demonstrate the linkage of hazard administration to the association's targets. COSO (2004) then again portrays RM as "a methodology, influenced by a substance's top administrative staff, organization and other work drive, associated in strategy setting and over the wander, proposed to recognize potential events that may impact the component, and regulate risk to be inside its peril longing for, to give sensible affirmation concerning the achievement of component goals" The key variables to consider while deciding inward inspecting's part are whether the action raises any dangers to the interior review movement's autonomy and objectivity and whether it is probably going to enhance the association's hazard administration, control and administration forms (Ahlawat & Lowe, 2014). Inside examining may give counseling administrations that enhance an association's administration, chance administration, and control forms. ‘The degree of inside evaluator's counseling in RM will rely on upon alternate assets, interior and outer, accessible to the directors and on the hazard maturity of the association and it is probably going to differ after some time (Fraser and Henry, 2007). Inside evaluator’s proficiency in considering dangers, in comprehending the associations amongst dangers and administration and in help imply that the inward review action is all around fit to be also venture administrator for Risk Management, particularly in the first phases of presentation (Ahlawat and Lowe, 2014) hitps/lwwn.projectlue.com/accountingiproject-topics-materials-for-undergraduate-studentsitne-ole interal-audit-‘unection-n-enhancing-is. ana2iv7i22, 6:02 PM THE ROLES OF IN {NAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT | ProjetCius 1.2. Statement of the Problem Since the 2008 world financial crisis, regulatory and economic pressures are forcing organizations to do a more thorough job when conducting enterprise wide risk assessments, and increase effectiveness of risk mitigation efforts, and focus on a more comprehensive approach to risk management (The ARF White Paper, 2011). In today’s fast pacing world, processes and operations are more complex and challenging as new risks are evolving Companies are trying to give more consideration to risk management, but implementation of an effective risk management approach takes time and is costly, In companies without an effective risk management function, internal audit department has been required to undertake their own risk assessments, and in many cases they have done their own assessments as a check on risk management or to ensure their independence, 1.3. Obje ive of the Study ‘The main objective of this study is to find out the role of internal audit in enhancing risk management, specifically the study intends to: 1. Find out the function of internal auditing in an organizations 2. Analyze the role of internal audit in risk management 3. Examine the causes and need for risk management in an organization 1.4 Research Question 1. What are the function of internal auditing in an organizations? 2. _Isthere any significant role of internal audit on risk management? 3. What are the causes and need for risk management in an organization? 1.5 Research Hypothesis Ho: there is no significant role of internal audit on risk management His there isa significant role of internal audit on risk management 1.6 Significance of the Study AAs this study tries to investigate the impacts roles of internal audit on risk management from a risk management perspective; to draw the attention of risk management people for the importance of this issue if the negative impact is proven and to identify the responsible parties. Moreover, this study will highlight the role of risk management standards and best industry practice in this regard. Finally this study will serve as a guide and reference point for other research in the same line. 1.7 Scope of the Study This research work will examine concepts and literatures on internal auditing and risk management, and also the role of internal auditing will be analyzed using De United Food Industries Limited as a case study. hitps:uwwn projectclue.com/accountinglproject-topics-materials-for-undergraduate-studentstthe-oles-ofnteral-audit-uncton-n-enhancingisk ana2iv7i22, 6:02 PM THE ROLES OF IN {NAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT | ProjetCius Finance for the general research work will be a challenge during the course of study. Correspondents also might not be able to complete or willing to submit the questionnaires given to them However, itis believed that these constraints will be worked on by making the best use of the available materials and spending more than the necessary time in the research work, Therefore, it is strongly believed that despite these constraint, its effect on this research report will be minimal, thus, making the objective and significance of the study achievable, 1.9. Definition of Terms Get the complete project » (/payment/the-roles-of 19-risk-management) Can't Find What You Are Looking For? Call (+234) 07030248044 (Tel:+2347030248044). (OTHER SIMILAR ACCOUNTING PROJECTS AND MATERIALS [AN APPRAISAL OF THE IMPLICATION OF ELECTRONIC BANKING IN NIGERIA BANKS (A CASE STUDY OF ACCESS BANK) (accounting/project-topics-materials-for-undergraduate-students/an-appraisal-of-the-implication-of-electronic- bbanking-in-nigeria-banks-a-case-study-of-access-bank) [Bracrst MS WORD =m Our Shige 67: Ate: Scand, at Anaya Aba DME rns CHAPTER TWO REVIEW OF RELATED LITERATURE Electronic banking in Nigeria has overtime been viewed by many especially ‘economists as having a ot of implications on the economy of Nigeria and especially..Continue reading »(/accounting/project- topics-materials-for-undergraduate-students/an-appraisal-f-the-implication-of-electronic-banking-in-nigeria-banks-a-case- study-of-access-bank ACRITICAL ANALYSIS OF THE USE OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION (A ‘CASE STUDY OF FIRST BANK NIGERIA) (accounting/project-topics-materals-for-undergraduate-students/a-critical-analysis-of-the-use-of-financial- statements. in-assessing-the-performance-of-an-organization-a-case-study-of frst-bank-nigeria) rsersc Us WORD Outer 15: Fagen 7 § devour Quen, Data nay beac WEEE ngs [ABSTRACT The study was carried out to analyse how an organization performs making use ofthe financial statements with First Bank of Nigeria Plc serving asthe case study. the study disclosed that th. 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These small scale enterprises cannot function properly if they are not ..Continue reading » (/accounting/project-topics materals-for-undergraduate-students/assessing-book-keeping-practices-ot-small-and-medium-scale-enterprises-in-calabat- local-government-area) [ASSESSMENT OF ADEQUATE RISK RECOGNITION AND MANAGEMENT IN NIGERIAN INSURANCE COMPANIES (A CASE STUDY (OF UNION ASSURANCE COMPANY, UYO) (/accounting/project-topics-materials-for-undergraduate-students/assessment-of-adequate-isk-recogni n-and- management-in-nigeriar-insurance-companies-a-case-study-of-union-assurance-company/-yo) [Biorrat Ms WORD Cates 18: Pe 86: Sates Queene, Date nay: WARS meses ‘THE CONCEPT OF RISK Risk has been the subject of study by different scholars over the years with several meaning and definitions. But the most accepted definitions are that of E Banister and P.A Baw...Continue reading » (/accounting/project- topics-materials-for-undergraduate-students/assessment-of-adequate-risk-recognition-and-management-in-nigerian~ insurance-companies-2-case-study-oF union-assurance-company,-tyo) What are looking for today? search projectclue. Q Search» 4 WHAT OUR CUSTOMERS ARE SAYING: 4 Joseph from feck sae "Bravo" Rating: Excellent 2. JRCOB from NASARAWA STATE UNIVERSITY, KEFFL aid“ had a wonderful experiance using Projectlue, they delivered not anyon time, butte content had geod qual. ecommend Projet or ny project esearch work Rating Excellent 2. Ibhadam Adami from Bayero University Kano said “Projectclue ore relly good ond hove enjoyed ther services Rating: Very Good ‘4, HUMPHREY rom TARABA STATE UNIVERSITY sad "hod o wonderful experience using ProjectClue, they delivered not onlyon time, but the cantent hod goed quaty. recommend Proectlue fr ony project research work Rating Good 5. 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