About this document
Risk-Based Auditing: Steps and Benefits by KAGISO BRUCE is a document available to read on EtoBox.
The document discusses a risk-based approach to auditing and provides steps for planning a risk-based audit of a non-typical risk area. A risk-based approach focuses on identifying risks that threaten objectives and how management mitigates risks, rather than first identifying and testing controls. It can involve only auditing high-risk areas. Five planning steps are provided: 1) identify objectives, 2) review documentation to identify risks and controls, 3) include subject matter experts, 4) research risks
- Author
- KAGISO BRUCE
- Language
- EN