IIA年会风险基础审计计划.pptVIP

Risk-Based Audit Planning Presented to the Institute of Internal Auditors - China Presentation Overview Background – why internal auditors assess risk Assessing risk in annual audit planning Components of risk assessment The US Postal Service Model The Tennessee Valley Authority Model Assessing risk in engagement planning The audit planning process Where risk fits into engagement planning The City of San Jose model Conclusion – wrap-up Assessing Risk in Annual Audit Planning Purpose of Annual Audit Planning Provide a guide for the organization Justification/support for audit resources Means of