DATA MANAGEMENT FOR TOP-DOWN RISK BASED AUDIT APPROACH

摘要

Particular embodiments generally relate to providing risk management. In one embodiment, a first risk is linked to an account group assertion in a data structure. A second risk is linked to a control objective in the data structure. Access to the first risk is granted through the account group's assertion. Access to the second risk is granted through the control objective. Risk management is then performed using the accessed first risk and second risk.