পদ্ধতির তুলনা করুন

	অডিট ঝুঁকি মডেল	অভ্যন্তরীণ নিয়ন্ত্রণ মূল্যায়ন
ক্ষেত্র	হিসাববিজ্ঞান	হিসাববিজ্ঞান
পরিবার	MCDM	MCDM
উদ্ভবের বছর	1983	1992
প্রবর্তক	American Institute of Certified Public Accountants (AICPA)	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
ধরন	Professional auditing framework	Comprehensive control evaluation framework
মৌলিক উৎস	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.
অপর নাম	Risk-Based Audit Planning Model	COSO Framework, Control Design Testing, Internal Control Assessment
সম্পর্কিত	4	4
সারসংক্ষেপ	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.	Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud.