Risk Management, Managerial Accounting, Auditing

Risk Based Auditing

Name: Risk Based Auditing
Author: Phil Griffiths
ISBN: 9780566086526

by Phil Griffiths

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Overview

Griffiths explains the concepts and practice behind risk-based auditing, which he describes as "a process, an approach, a methodology and an attitude of mind rolled into one." He argues that this approach is superior to the former focus on controls, because it evolves logically from a focus on customers. In addition to his blueprint for refocusing internal audits to embrace risk, he discusses the changing environment in both the private and public sectors, along with associated legislation. The text includes a detailed risk-based audit toolkit with 14 sections of tools, techniques and information. Distributed by Ashgate. Annotation ©2006 Book News, Inc., Portland, OR