Đang tải... (xem toàn văn)
Internal auditing is related to both corporate governance and risk management. Corporate governance includes internal auditing and I have not covered other aspects of it in this book. I have covered risk management, but only as it affects internal auditing. The last chapter provides links that will give more information on these topics. I should mention that this book discusses the objectives of internal auditing as a ‘process’ within an organisation, and notthe objectives of an internal audit activity (internal audit department). Hopefully, the primary objective of an internal audit activity will be to achieve the objectives of internal auditing, but other aims may also involve documenting controls, stock counting, providing staff on secondment, routine branch audits and efficiency audits. This book, with its related web site and audit manuals are my view of risk based internal auditing. They are not meant to represent ‘best practice’ but to be thought provoking. This book is not intended to be a lengthy, wellresearched academic treatise, but a simple introduction. I’ve therefore used an informal, as opposed to an academic, style. I’ll leave you to judge whether this works. I have written another book (available on www.internalaudit.biz)on the implementation of RBIA that is more formal and expresses more of a mainstream view, but not completely.
. Internal Audit in Enterprise-wide Risk Management, Institute of Internal Auditors (UK and Ireland). An Approach to implementing Risk Based Internal Auditing, Institute of Internal Auditors. confirmation concerning the risk management framework. 1.2 What is risk based internal auditing? Risk based internal auditing (RBIA) is the methodology which provides assurance that risks are being. to implementing Risk Based Internal Auditing): 1. Assess the risk maturity of the organisation 2. Assign the risks to an audit that will examine their management. Set up the Risk and Audit