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 draft of this Guide was prepared by the study group under the convenorship of CA.

Risk-based internal audit mainly report on the risk management that includes identification, evaluation, control and monitoring of the risk. A risk-based internal audit mainly focuses on the objectives rather than looking at the controls and transactions. This demands the internal auditor to have the skills to provide

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  Based, Internal, Risks, Audit, Risk based internal audit, Risk based internal audit risk based internal audit

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