Guide on Risk-based Internal Audit Risk Based Internal …

The Institute of Chartered Accountants of India(Set up under an Act of Parliament) Guide on Risk- Based Internal AuditGuide on Risk Based Internal AuditGuide on Risk Based Internal AuditGuide on Risk- Based Internal AuditCommittee on Internal Audit The Institute of Chartered Accountants of India(Set up under an Act of Parliament)Committee on Internal AuditGuide on Risk- Based Internal Audit O 3 442 21 The Institute of Chartered Accountants of IndiaAll rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior permission, in writing from the Edition: November 2007 Price: Rs. 250 ISBN No. 978-81-8441-008-2E-mail: byVijay Kapur, Director The Institute of Chartered Accountants of India ICAI Bhawan , Indraprastha MargNew Delhi - 110 002 INDIAC over & IllustrationsNarendra BholaRealisation Sterling Preferred PrintingNew Delhi INDIAThe Institute of Chartered Accountants of India(Set up under an Act of Parliament) Guide on Risk- Based Internal Audit The basic draft of this Guide was prepared by the study group under the convenorship of CA.

This guide would help the members of the Institute as well as others to understand not only the concept of the risk-based internal audit but also the methodology of the same. This Guide is divided into six chapters with a view to provide the guidance regarding the risk-based internal audit to all the readers. Chapter 1, Introduction,

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