Development of the prototype concerning disclosure and assurance of business risks

仅基于“存在业务风险”的信息，信息接收者无法采取任何有意义的行动。如果管理层决定披露风险，他们还应披露有关风险的控制信息。我们认为，“风险控制的着色图披露”是一种有用的方法，可以以易于理解的方式直观地传达风险信息或控制信息。通过关注主体控制标准的成熟度，逐步将控制标准提升到业务所需的水平，并相应提高鉴证程序的严格性，形成“增量标准鉴证”的鉴证新模式。

Based on information "business risks exist" alone, the recipient of the information is unable to take any meaningful action. If management decides to disclose the risks, they should also disclose control information about the risks. We consider that "coloring map disclosure for risk-control"is a useful method for conveying risk information or control information visually in an easily understood manner. By focusing our attention on the maturity of entities' control standards, we can raise control standards gradually to the level required by businesses and accordingly raise the strictness of assurance procedures, thereby creating a new model of assurance, "incremental standard assurance".