Transcription of Guide on Risk-based Internal Audit Risk Based Internal Audit
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Guide on Risk-based Internal Audit Risk Based Internal Audit
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 dra
continuous and critical appraisal of the functioning of an entity with a view to suggest improvements thereto and add value to and strengthen the overall governance mechanism of the entity, including the entity's strategic risk management and internal control system. 1.4.To achieve the objectives of appraising and suggesting improvements in the
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