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What is risk-based auditing?

Global · · normanmarks.wordpress.com

The article "What is risk-based auditing?" by Norman Marks emphasizes the importance of focusing internal audit efforts on the most significant risks that could impact an organization's success and objectives, rather than auditing activities or controls indiscriminately. It advocates for aligning internal audits with enterprise risks that matter to senior leadership, enabling efficient, agile, and value-driven auditing that supports organizational success and risk management.


The article "What is risk-based auditing?" by Norman Marks emphasizes the importance of focusing internal audit efforts on the most significant risks that could impact an organization's success and objectives, rather than auditing activities or controls indiscriminately. It advocates for aligning internal audits with enterprise risks that matter to senior leadership, enabling efficient, agile, and value-driven auditing that supports organizational success and risk management.


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