Global Practice Guide: Developing a Risk-Based Internal Audit Plan, 2nd Edition
Guidance | July 16, 2025
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This guide, aligned with the Global Internal Audit StandardsTM, describes a systematic approach for an organization to create and maintain a risk-based internal audit plan.
Comprehensive risk-based planning enables internal audit functions to properly align and focus limited resources on producing insightful, proactive, and future-focused assurance and advice on an organization’s most pressing issues.
The guidance replaces “Developing a Risk-based Internal Audit Plan” published in 2020.