(1) Internal audit should first list all the key success factors which make objectives come true and risk factors which may prevent from success. Then, internal audit should list identified key success factors and risk factors (internal and external) which may prevent from success one by one, and analyze and judge to which extent risk factors affect objective realization from perspective of enterprise objective and organizational objective. Including:
① Listing enterprise strategy, so as to analyze strategy appropriateness and competitive intensity by combining with current environment.
② Listing all assets.
③ Listing personnel condition, so as to analyze their quality and morality.
④ Listing other facilities and conditions: substance, nature, law, political environment, …show more content…
From the perspective of professional technology, flow chart is the most visualized and vivid method of describing risk control, contributing to finding the weak links in process of risk control. Questionnaire method can also be called "questionnaire", internal auditors list the problems of risk control test so as to obtain test result in forms of panel discussion, exchange, filling in forms, etc. Questionnaire mostly adopts questions and answers mode, taking "Yes", "No", "NA", as the alternative answers, the questions should be devised according to the respondents …show more content…
In order to avoid plagiarism in the section of analysis, Havard reference will be used. Under the rules of Havard referencing, the whole literatures and sources could be referenced and cited. Due to entering the collected data to the SPSS software manually, inevitable errors could be occurred. When considering the confidential situation of responders, all the status of participants would be hidden and would not be mentioned the details such as name in the questionnaire. In order to avoid author individual interest influencing on investigators, the opinions of investigators would be respected and will be only used for this academic