Methodological support of the risk-based internal audit Planning
Abstract
The purpose of the study is to analyse the regulatory framework and established practices to ensure risk-based planning of internal audit activities. The subject of the article is to determine the importance of continuous risk analysis and coordination of activities with providers of assurance services to shield the greatest number of risks and areas of high significance in driving business value and sustainability. Findings. The article describes the planning tools of risk-based internal audit that provide an opportunity to effectively allocate resources and maximise alignment with strategic objectives and stakeholder expectations.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Corporate Governance and Financial Management
Accounting and Organizational Management
Publication details
- Journal / source
- Accounting Analysis Auditing
- Volume
- 12
- Issue
- 6
- Pages
- 87–95
- Publication date
- 23 January 2026
- Language
- RU