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| Author: | Colbert, J. Alderman, W. |
| Title: | A risk-driven approach to the internal audit |
| Journal: | Managerial Auditing Journal (IAE)
1995 : VOL. 16:1, p. 38-44 |
| Index terms: | MODELS INTERNAL AUDITING RISK |
| Language: | eng |
| Abstract: | In this article, a risk driven approach to the internal audit is discussed and contrasted with the procedures-driven approach. To use the risk-driven approach, the internal auditor should use an audit-risk model to assess risk. Therefore, the audit risk model is also presented and the components of the model are defined. Steps to utilize in applying the risk-driven approach are outlined and explained. Finally, an example of applying the risk-driven approach is presented. |
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