Book 1 gives an overview of risk based internal auditing; this book (book 2) gives
a practical example for a fictitious retail company with around 100 stores. It’s
work in progress, but I hope it will provide you with some ideas.
The book concentrates on compiling the Risk and Audit Universe (RAU) which is the
foundation of the internal audit department’s work. It lists the objectives of the
organization, the risks hindering their achievement, the controls managing the risks
and the audit checks which ensure the controls proper operation.
There are three documents to download:
Book 2: Compiling a Risk and Audit Universe
The risk register (and RAU) (in progress) as a spreadsheet.
A ‘Mind Map’ web page compiled using ‘VisiMap’ software.