Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 657.631
The article discusses the theoretical and methodological aspects of conducting an internal audit of an organization's risk management system. The place of internal audit in the risk management system, its regulatory framework are considered. The article describes the object and subject of the internal audit of the risk management system, formulates the basic criteria for evaluating the risk management system during internal audit, key issues for each basic criterion and performance indicators. A matrix of compliance of the maturity levels of the risk management system and the goals of the organization has been compiled. The directions of development of the internal audit of the risk management system have been determined.
internal audit, risk management, risk management system, maturity assessment, performance indicators
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