Risk-oriented internal audit system

Abstract

A risk-oriented internal audit system, hosted on a server, is used to conduct risk assessments on multiple audited entities. The system includes: a risk data reporting module for receiving risk data input from reporting units; a control measures and audited entity assignment module for receiving control measures data provided by data providers, including review and audited entity assignment; a risk data review module for reviewing, correcting, or returning risk data; a risk score calculation module for calculating the inherent risk score, control measure effectiveness score, and residual risk score and risk level of each audited entity based on the risk index scores corresponding to risk factors; and a risk assessment result reporting module for outputting a residual risk result report. This invention improves the efficiency and consistency of risk assessment.

Claims

1. A risk-oriented internal audit system, configured on a server, for performing risk assessments on multiple audited entities, the risk-oriented internal audit system comprising: A risk data entry module is used to receive risk data entered by the reporting unit; The system comprises: a control measure and designated inspection subject module, used to receive control measure data provided by a data provider and to review and designate the corresponding inspection subject; a risk data review module, coupled to the risk data reporting module, used to review, correct, or return the risk data; a risk score calculation module, coupled to the risk data review module and the control measure and designated inspection subject module, used to receive the reviewed risk data and control measure data, and calculate an inherent risk score and a control measure effectiveness score for each inspection subject based on the risk index scores corresponding to multiple risk factors, and calculate a residual risk score and a corresponding risk level for each inspection subject based on the inherent risk score and the control measure effectiveness score; and a risk assessment result report module, coupled to the risk score calculation module, used to receive the residual risk score and the risk level, and compile and output a residual risk result report for each inspection subject.

2. The risk-oriented internal audit system as described in claim 1 further includes a risk factor management module coupled to the risk data entry module and the risk score calculation module, for establishing multiple risk types, such risk factors and setting their corresponding risk indicators, such risk indicators including at least one probability risk indicator and at least one impact degree risk indicator, and providing such risk indicators to the risk data entry module as the basis for the risk data entry.

3. The risk-oriented internal audit system as described in claim 2, wherein the risk indicator score includes at least one probability risk indicator score and at least one impact degree risk indicator score.

4. The risk-oriented internal audit system as described in Request 1, wherein the risk data entry module inputs the risk data through numerical input, indicator selection, or file import.

5. The risk-oriented internal audit system as described in Request 1, wherein the risk data review module supports a multi-level review process.

6. The risk-oriented internal audit system as described in claim 3, wherein the risk score calculation module automatically calculates the score of the at least one probability risk indicator, the score of the at least one degree of impact risk indicator, and the score of the effectiveness of the control measures based on a pre-stored index interval score parameter structure.

7. The risk-oriented internal audit system as described in claim 1, wherein the risk score calculation module includes a risk correspondence matrix for comparing the inherent risk score with the control measure effectiveness score to generate a residual risk score and the corresponding risk level.

8. The risk-oriented internal audit system as described in claim 1 further includes a user role management module, coupled to the risk data reporting module, the control measures and assigned audit subjects module, the risk data review module, the risk score calculation module, and the risk assessment result report module, for setting the operation permissions of multiple users to control the access and operation of the risk data reporting module, the control measures and assigned audit subjects module, the risk data review module, the risk score calculation module, and the risk assessment result report module.

9. The risk-oriented internal audit system as described in claim 1, wherein the control measures and assigned auditee module is used to assign the control measures information to the corresponding auditees.

10. The risk-oriented internal audit system as described in claim 1 further includes an input interface located in the server and coupled to the risk data reporting module and the control measures and assigned audit subjects module, for the reporting unit to input the risk data and for the data providing unit to provide the control measures data.

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