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Bus/Financial - Business/Commerce (general) | | English term or phrase: Financial Reporting Risk Pillar | Документ Process Risk Self Assessment (PRSA)
Guidance
Timing
For Key Controls that mitigate High Rated Risks that have been in effect for 12 months, excluding the Financial Reporting Risk Pillar, all testing should be completed by the end of the 2nd quarter.
Спасибо. |
|  Nadezhda WenzelKudoZ activityQuestions: 3095 ( 16 open) ( 34 without valid answers) ( 147 closed without grading) Answers: 298
Russian Federation
| | Local time: 19:51
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| | Russian translation:сегмент рисков недостоверности данных, содержащихся в финансовой отчетности | Explanation:
The increased financial reporting risk—the risk of not knowing how credible the financial statements are—requires an increase to the corporation’s cost of capital.
http://www.pro2net.com/x38937.xml
Имхо, как и обычно.
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Note added at 22 час (2012-02-09 09:35:47 GMT)
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Соответственно, перевод:
В части, касающейся Ключевых средств (или: механизмов) контроля, предназначенных для уменьшения Наиболее распространенных рисков и функционирующих на протяжении последних 12 месяцев (исключение составляет сегмент рисков недостоверности данных, содержащихся в финансовой отчетности), все процедуры тестирования должны быть завершены до конца второго квартала. |
| Selected response from:
Andrei Mazurin
Russian Federation
Local time: 21:51
| Grading comment Большое Вам спасибо.
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