RISK MANAGEMENT: EVIDENCE FROM THE ROLE OF AUDITORS.
The scope of internal audit not only compliance audits, internal control assessment, investigation and review of operational processes involve fraud. But also to advise senior management and participation in risk management as well. the aim of this study was to investigate the role of audit in enterprise risk management has been accepted in Tehran Stock Exchange. The final sample consisted of 50 companies are listed in the Tehran Stock Exchange. The results show that the auditors of poor risk management, but they also engage in activities that could threaten their objectivity and independence.
Auditor and audit, risk management, SEC.