1
حسابداری و مالی::
ریسک باقیمانده، ریسک باقیمانده
Inherent risk, residual risk
Residual Risk and Its Assessment Armed with inherent risk and con- trol assessment, the next step is to arrive at the residual risk.
Residual risk = Inherent risk ÷ Control
From the illustrative values in Table 9.7 the residual risk metric (of divid- ing inherent risk numbers by the control effectiveness numbers) will range from 0.05 all the way up to 150.
Banding the resultant residual risk numbers into 3, 4, or 5 scales (percentile or simple sorting and banding can be used), as in Table 9.8, of high residual risk, medium residual risk, low residual risk, will present the picture of residual risk.،
واژگان شبکه مترجمین ایران