Risk Based Internal Auditing
by Kaya Kwinana
The Risk Based Internal Auditing (RBIA) has been so debased, at the highest level in the profession, that it is now perceived as the same thing as Risk Based Auditing (RBA). This book shows that an internal audit engagement conducted in accordance with the mandatory IPPF guidance constitutes RBIA. The lid is lifted on the implicit, and yet most relevant, risks addressed by such engagements.