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...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Managerial auditing journal 1995-03, Vol.10 (2), p.38-44
Hauptverfasser:	Colbert, Janet L, Wayne Alderman, C
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit risk Compliance Efficiency Financial statements Internal auditors Internal controls Organizational structure Planning Risk factors
Online-Zugang:	Volltext
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