Risk based internal auditing

[خالد حسينى]

Risk based internal auditing (RBIA) is "a methodology that links internal auditing to an organisation's overall risk management framework. RBIA allows internal audit to provide assurance to the board that risk management processes are managing risks effectively, in relation to the risk appetite".

http://www.iia.org.uk/resources/risk-management/risk-based-internal-auditing/