Risk based internal auditing

Introduction RBIA Audit programs
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RBIA resources - Audit programs


The audit programs have been extracted from the Risk and Audit Universe in Book 2 to form the basis of an audit.

They are in a similar format to that used for Book 4 - The audit manual.

Tests required by COSO have been extracted from the COSO audit program and are included at the end of the program.

The audit programs available so far are;

Fixed assets


Accounts payable



The expense purchases audit program is now out-of-date but

may be of use.

The access database has risks and controls for a small housing

Charity. It shows how a database can work.

Fixed Assets audit program Fixed Assets mind map Accounts Payable audit program Accounts Payable mind map Expenses purchases Access database