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RISK ASSESSMENT IN AUDIT PLANNING - Pempal

RISK ASSESSMENT IN AUDIT PLANNINGA guide for auditors on how best to assess risks when PLANNING AUDIT workRISK ASSESSMENT IN AUDIT PLANNINGA guide for auditors on how best to assess risks when PLANNING AUDIT workApril 20142 RISK ASSESSMENT IN AUDIT PLANNINGC ontentsPreface 3 Acknowledgement 4 Acronyms 5 Introduction 6 Background and purpose of the guide 6 Why is risk-based PLANNING important for an internal AUDIT unit 7 How to use the guide 7 Chapter 1.

1 Source: IA CoP Balanced Scorecard. 4 RISK ASSESSMENT IN AUDIT PLANNING Acknowledgement This template was the combined effort of a number of individuals and members of the ... • Examples drawn from generic research on internal audit practice;

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