A risk-driven approach to the internal audit
Internal auditors should consider the risks pertinent to an auditee when planning the work. Internal auditors may select a procedures-driven approach or a risk-driven approach. In a procedures-driven approach, the audit procedures are chosen without full consideration of the risks present. Rather, t...
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| Veröffentlicht in: | Managerial auditing journal 1995-03, Vol.10 (2), p.38-44 |
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| container_end_page | 44 |
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| container_issue | 2 |
| container_start_page | 38 |
| container_title | Managerial auditing journal |
| container_volume | 10 |
| creator | Colbert, Janet L Wayne Alderman, C |
| description | Internal auditors should consider the risks pertinent to an auditee
when planning the work. Internal auditors may select a procedures-driven
approach or a risk-driven approach. In a procedures-driven approach, the
audit procedures are chosen without full consideration of the risks
present. Rather, the internal auditor may use procedures because they
are commonly employed or because they were used on the last examination
of the auditee. In a risk-driven approach, specific procedures are
planned only after consideration of the risks. A risk-driven approach is
generally more effective and efficient than a procedures-driven approach
because the internal auditor′s efforts are focused on areas with
relatively more risk. |
| doi_str_mv | 10.1108/02686909510079648 |
| format | Article |
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when planning the work. Internal auditors may select a procedures-driven
approach or a risk-driven approach. In a procedures-driven approach, the
audit procedures are chosen without full consideration of the risks
present. Rather, the internal auditor may use procedures because they
are commonly employed or because they were used on the last examination
of the auditee. In a risk-driven approach, specific procedures are
planned only after consideration of the risks. A risk-driven approach is
generally more effective and efficient than a procedures-driven approach
because the internal auditor′s efforts are focused on areas with
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when planning the work. Internal auditors may select a procedures-driven
approach or a risk-driven approach. In a procedures-driven approach, the
audit procedures are chosen without full consideration of the risks
present. Rather, the internal auditor may use procedures because they
are commonly employed or because they were used on the last examination
of the auditee. In a risk-driven approach, specific procedures are
planned only after consideration of the risks. A risk-driven approach is
generally more effective and efficient than a procedures-driven approach
because the internal auditor′s efforts are focused on areas with
relatively more risk.</description><subject>Audit risk</subject><subject>Compliance</subject><subject>Efficiency</subject><subject>Financial statements</subject><subject>Internal auditors</subject><subject>Internal controls</subject><subject>Organizational structure</subject><subject>Planning</subject><subject>Risk factors</subject><issn>0268-6902</issn><issn>1758-7735</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1995</creationdate><recordtype>article</recordtype><sourceid>AFKRA</sourceid><sourceid>BENPR</sourceid><sourceid>CCPQU</sourceid><sourceid>DWQXO</sourceid><recordid>eNqNkLtOwzAUhi0EEqXwAGwRA1MDx3d7rCpuUiUWmCPXOVZT0ibYCRJvT6IyUSSYznC-71x-Qi4p3FAK5haYMsqClRRAWyXMEZlQLU2uNZfHZDL28wFgp-QspQ0AZYKKCZnNs1ilt7yM1QfuMte2sXF-nXVN1q0xq3Ydxp2rM9eXVXdOToKrE1581yl5vb97WTzmy-eHp8V8mXvOdJcbBM1QotdWCuMlGsaZCsJyr5AFrktQ1gJyETx4ViptgparVRDKOgiCT8n1fu5wzHuPqSu2VfJY126HTZ8KziyAlOpvkALVwPkAXv0AN00_PpYKpoWmDOS4lu4hH5uUIoaijdXWxc-CQjGmXBykPDiwd3CL0dXlv5TZ78oBWrRl4F9L3If7</recordid><startdate>19950301</startdate><enddate>19950301</enddate><creator>Colbert, Janet L</creator><creator>Wayne Alderman, C</creator><general>MCB UP Ltd</general><general>Emerald Group Publishing Limited</general><scope>AAYXX</scope><scope>CITATION</scope><scope>0U~</scope><scope>1-H</scope><scope>7WY</scope><scope>7WZ</scope><scope>7X1</scope><scope>7XB</scope><scope>8AO</scope><scope>AFKRA</scope><scope>ANIOZ</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>F~G</scope><scope>K6~</scope><scope>K8~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope><scope>7TA</scope><scope>8FD</scope><scope>JG9</scope></search><sort><creationdate>19950301</creationdate><title>A risk-driven approach to the internal audit</title><author>Colbert, Janet L ; Wayne Alderman, C</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c327t-8e072e5ec79548c5e82326f493c6e2f37d06990e34fc0c2d678f75bbf469a0f43</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1995</creationdate><topic>Audit risk</topic><topic>Compliance</topic><topic>Efficiency</topic><topic>Financial statements</topic><topic>Internal auditors</topic><topic>Internal controls</topic><topic>Organizational structure</topic><topic>Planning</topic><topic>Risk factors</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Colbert, Janet L</creatorcontrib><creatorcontrib>Wayne Alderman, C</creatorcontrib><collection>CrossRef</collection><collection>Global News & ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>Accounting & Tax Database</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central UK/Ireland</collection><collection>Accounting, Tax & Banking Collection</collection><collection>ProQuest Central</collection><collection>Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection</collection><collection>DELNET Management Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM Global</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><collection>Materials Business File</collection><collection>Technology Research Database</collection><collection>Materials Research Database</collection><jtitle>Managerial auditing journal</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Colbert, Janet L</au><au>Wayne Alderman, C</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>A risk-driven approach to the internal audit</atitle><jtitle>Managerial auditing journal</jtitle><date>1995-03-01</date><risdate>1995</risdate><volume>10</volume><issue>2</issue><spage>38</spage><epage>44</epage><pages>38-44</pages><issn>0268-6902</issn><eissn>1758-7735</eissn><abstract>Internal auditors should consider the risks pertinent to an auditee
when planning the work. Internal auditors may select a procedures-driven
approach or a risk-driven approach. In a procedures-driven approach, the
audit procedures are chosen without full consideration of the risks
present. Rather, the internal auditor may use procedures because they
are commonly employed or because they were used on the last examination
of the auditee. In a risk-driven approach, specific procedures are
planned only after consideration of the risks. A risk-driven approach is
generally more effective and efficient than a procedures-driven approach
because the internal auditor′s efforts are focused on areas with
relatively more risk.</abstract><cop>Bradford</cop><pub>MCB UP Ltd</pub><doi>10.1108/02686909510079648</doi><tpages>7</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0268-6902 |
| ispartof | Managerial auditing journal, 1995-03, Vol.10 (2), p.38-44 |
| issn | 0268-6902 1758-7735 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_32900556 |
| source | Emerald Journals |
| subjects | Audit risk Compliance Efficiency Financial statements Internal auditors Internal controls Organizational structure Planning Risk factors |
| title | A risk-driven approach to the internal audit |
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