Risk-based audit is probably the most exciting and significant development in the Internal Audit profession’s history. It has the potential to catapult the reputation of and the value added by this profession into the stratosphere. If it sounds a little far fetched for a group of ‘checkers’ and ‘nit-pickers’ (NB this is still a common perception amongst audit customers) to reach these dizzy heights, this book attempts to provide the evidence. It is my intention to explain and demonstrate how riskbased internal auditing can directly enhance an organisation’s profitability, image and social responsibility and help it avoid nasty surprises. Internal Audit is not new, of course. Indeed the profession officially began in 1941 when the Instituteof Internal Auditorswas formed. For the first 50 years of its life the practice of internal auditing, arguably changed little from the compliance and review focus, which was its original raison d’être as confirmed by the many hundreds of organisations with whom I have dealt during the past decade. [download]
Format : Ebook.Pdf
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