下面 （ ）不是风险审计的目标。
- A.确定风险管理已经在项目的整个生命周期中实施
- B.确定项目被管理好，风险被控制
- C.协助在早期阶段鉴别项目的价值潜力的退化
- D.确保被识别的和相当有威胁的每一个风险都有计算的预期值
正确答案及解析
正确答案
解析
企业风险审计是指企业内部审计机构采用一种系统化、规范化的方法来进行以测试风险管理信息系统、各业务循环以及相关部门的风险识别、分析、评价、管理及处理等为基础的一系列审核活动。对机构的风险管理、控制及监督过程进行评价进而提高他们的效率，帮助机构实现目标。风险审计是一种职业工作，它是企业内部审计师通过测试风险管理的有关方面，对风险程度及管理情况做出鉴别、评价，以实现企业运营目标。风险审计肩负着为战略决策及战略目标的实现提供信息保证的重任，所以要求审计人按照审计准则、职业道德进行执业，注意控制审计质量，降低审计风险。选项D客观上不能实现！所以也不能成为风险审计的目标。
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