Global Practice Guide: Developing a Risk-Based Internal Audit Plan, 2nd Edition

This guide, aligned with the Global Internal Audit Standards^TM, 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.