リスクアセスメント
" 'Risk assessment:"' Each entity faces a variety of risks from external and internal sources that must be assessed. A prerequisite for risk assessment is the establishment of objectives and, therefore, risk assessment is the identification and analysis of risks relevant to the achievement of the assigned objectives. Risk assessment is a prerequisite for determining how risks should be managed. The four underlying principles related to risk assessment are that the organization should have clear objectives in order to be able to identify and assess the risks relating to those objectives; should determine how the risks should be managed; should consider the potential for fraudulent behavior; and should monitor changes that could impact internal controls.