Risk based internal auditing

What is Risk Based Internal Auditing? 4 RBIA Audit Manual
Home 1 RBIA Introduction 2 RBIA Compiling an RAU  3 RBIA Implementation  4 RBIA Audit Manual RBIA Audit programs  COSO Audit program auditnet.org users Internal auditing Links introduction

Book 4: Internal Audit Manual

Book 4 is an internal audit manual in the form of the working papers which would be produced during an actual audit. It includes:

Scoping the audit work

Determining and scoring risks

Audit testing

Report writing

A spreadsheet illustrating the audit work carried out.

The manual is based on an audit of accounts payable derived from the plan in Book 2 - Compiling a risk and audit universe.

Click on the button to download.

Book 4 (Word version) Book 4 spreadsheet Book 4 (pdf version)

(To display the manual correctly in Adobe Acrobat, select:

View/Page Display/Two page view).

Then: View/Page Display/Cover page in two page view)

Download this version if you wish to change the book. It is formatted for European page size A4

The manual needs to be viewed as a two page view. The Chrome pdf viewer may not do this, so download the pdf file by right clicking the ‘Book 4 (pdf version)’ button and selecting ‘Save link as ….’ To save the file on your computer. Open the file with Adobe Acrobat.