Risk-based auditing

id: risk-based-auditing-305-17950179
title: Risk-based auditing
text: Risk-based auditing is a style of auditing which focuses upon the analysis and management of risk. In the UK, the 1999 Turnbull Report on corporate governance required directors to provide a statement to shareholders of the significant risks to the business. This then encouraged the audit activity of studying these risks rather than just checking compliance with existing controls. Standards for risk management have included the COSO guidelines and the first international standard, AS/NZS 4360. T
brand slug: wiki
category slug: encyclopedia
description:
original url: https://en.wikipedia.org/wiki/Risk-based_auditing
date created:
date modified: 2024-01-30T13:00:11Z
main entity: {"identifier":"Q17125941","url":"https://www.wikidata.org/entity/Q17125941"}
image: {"content_url":"https://upload.wikimedia.org/wikipedia/commons/a/ab/Risk_Analyzer.png","width":277,"height":188}
fields total: 13
integrity: 14

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