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Risk-Based Auditing

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PPGPortal > Home > Concept Dictionary > R > Risk-Based Auditing
 

Risk-Based Auditing 

An approach that focuses on how an organisation responds to the risks it faces in achieving its goals and objectives; it aims to provide assurance on the management of the identified risks within the context of the organisation`s corporate plans and aims.

(University of Birmingham "Internal Audit")

     

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