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  • Risk Base Auditing

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    Angel Siregar
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    Risk-based internal auditing (RBIA) is defined by the IIA as a methodology that links internal auditing to an organization's risk management framework. RBIA allows internal audit to provide assurance that risk management processes are effectively managing risks in line with the organization's risk appetite. The implementation of RBIA involves three stages: assessing risk maturity, periodic audit planning, and individual audit assignments.

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    Risk-based internal auditing (RBIA) is defined by the IIA as a methodology that links internal auditing to an organization's risk management framework. RBIA allows internal audit to provide assurance that risk management processes are effectively managing risks in line with the organization's risk appetite. The implementation of RBIA involves three stages: assessing risk maturity, periodic audit planning, and individual audit assignments.

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    © All Rights Reserved
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    20 views3 pages

    Risk Base Auditing

    Uploaded by

    Angel Siregar
    Risk-based internal auditing (RBIA) is defined by the IIA as a methodology that links internal auditing to an organization's risk management framework. RBIA allows internal audit to provide assurance that risk management processes are effectively managing risks in line with the organization's risk appetite. The implementation of RBIA involves three stages: assessing risk maturity, periodic audit planning, and individual audit assignments.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
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    of 3

    Risk Base Auditing

    Internal Auditing
    Risk Base Internal
    Auditing
    IIA defines risk based internal auditing (RBIA)
    as a methodology that links internal auditing
    to an organization's overall risk management
    framework. RBIA allows internal audit to
    provide assurance to the board that risk
    management processes are managing risks
    effectively, in relation to the risk
    appetite.
    Implementation of RBIA
    The implementation and ongoing operation of RBIA has three
    stages and we have produced detailed guidance on each of
    them:
    • Assessing risk maturity
    • Periodic audit planning
    • Individual audit assignments

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