RISK ASSESSMENT IN AUDIT PLANNING - Pempal

Annual audit plan 28 Keeping plans up to date – regular monitoring of risk 28 Annual review of the strategic plan 29 Dealing with additional requests for audits during the year 29 Annex A. Example of risk assessment criteria for impact 30 Annex B. Example of scoring risk factors 32

  Assessment, Annual, Risks, Planning, Plan, Audit, Risk assessment in audit planning, Annual audit plan