About this document

Understanding Risk-Based Auditing by Arist Scarfo is a document available to read on EtoBox.

The document discusses risk-based auditing and the challenges faced by internal audit functions. It begins by describing how internal audit is often seen by management in negative terms like a "dinosaur" or "snake" and that it has an identity crisis. It advocates that internal audit should adopt a risk-based approach to focus on what matters most to the organization by auditing key risk areas. This will allow internal audit to be seen more positively like an "eagle" that oversees the organization. The docum

Author

Arist Scarfo

Language

EN