Sprendimų pasekmių rizikos lygmens įvertinimas
The risk assessment problems taking and implementing decisions are analyzed. In reality quite often the intuitive reasoning is used which follows from the assumption that decision or action is the best one. Author points at the drawbacks of such attitude and analyzes the possibilities of heuristics and rationality theory. It is underlined, that the risk is some instrument to measure the rationality the decision. Paper presents estimations of one and many variables, calculations and formulas which influence the quality of decision. The exclusive attention is paid to the risk assessment in audit; risk connected with audit findings, with audit planning, and audit procedures. Features of risk assessment have been explored in the paper.
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