Transcription of RISK ASSESSMENT IN PERFORMANCE AUDITS
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RISK ASSESSMENT IN PERFORMANCE AUDITS
ECA - Guideline on Risk ASSESSMENT October 2013 Page 1 EUROPEAN COURT OF AUDITORS audit METHODOLOGY AND SUPPORT UNIT RISK ASSESSMENT IN PERFORMANCE AUDITS TABLE OF CONTENTS FOREWORD Section 1: What is risk ASSESSMENT & when to perform it The purpose of risk ASSESSMENT Defining risk and risk ASSESSMENT Section 2: How to do it The auditor s approach to risk ASSESSMENT Step - Present the audited area in a diagram & list the expected key controls Step - Identify the risks Step - Analyse the risks to assess the risk level Step - Focus on the key risks to define the audit questions and scope Annexes I: Risk ASSESSMENT Process II: Sources of information III: Illustrative list of risks factors IV: Examples of risks The PERFORMANCE audit Manual of the European Court of Auditors states that the preliminary study1 Guidance for carrying
RISK ASSESSMENT IN PERFORMANCE AUDITS . TABLE OF CONTENTS FOREWORD : Section 1: What is risk assessment & when to perform it 1.1 The purpose of risk assessment both the potential audit questions and audit scope”. The purpose of this 1.2 Defining risk and risk assessment Section 2: How to do it The auditor’s approach to risk …
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