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Risk Assessment and Risk-Based Audit Planning

Enterprise risks are increasing exponentially while the ability to manage these risks is not keeping pace. Increasingly, companies are looking to risk assessment as a way to identify and assess risks either across the organisation as a whole or within specific aspects of the business. For internal audit departments, risk assessment is a key element in the development of the annual risk-based internal audit plan. The identification, prioritization and sourcing of key organisational risks is critical to ensuring that internal audit resources are allocated to the areas that matter most.

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