Delivering assurance based on ISO 31000:2009 Risk management - Principles and guidelines
This Handbook is a guide for internal auditors and any other assurance provider such as external auditors; information system control professionals (internal or external auditors, security professionals); safety, health and environmental auditors, and quality auditors.
This Handbook draws on the revised HB 436, which is still to be published, and the IIA’s International Professional Practices Framework (IPPF) with respect to using and assuring the ISO 31000:2009 risk management process.
In particular, it describes how to use the risk management process to:
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