Towards to the Concept of Risk Approach in the Audit Integrated Management System

Abstract

The risk approach is a philosophy that is becoming amply used in a dynamic organizational context. Its current value is given among other items, by the requirementsimposed by the market, competition and instability in economic-financial aspects; therefore a horizontal risk management is required. The application of this philosophy through the implementation of management systems is an essential premise, from the perspective of the International Organization for Standardization (ISO). The audit subsystem is an active part in the control and corrective action of the management system and reveals a theoretical and practical gap in the applicability of the risk approach. This article aims to expose a conception of the risk approach in the audit management system, expressed in dimensions and variables. The literature review and information processing, using the centrality method of analysis, allows to identify schools of thought about management systems and their audit. Further on, it has been carried out a consultation to experts and a correlational study of intra and inter variables, in order to establish the criteria in the development of the object of study and the evaluation of the proposal