EXPLORING THE ROLE OF RISK-BASED INTERNAL AUDITING IN STRENGTHENING RISK MANAGEMENT PRACTICES: A DESCRIPTIVE STUDY
Keywords:
Risk-Based Internal Auditing (RBIA); Risk Management; Medium-Sized Enterprises; Delhi-NCR; Descriptive Analysis; Internal Audit EffectivenessAbstract
Risk-based internal auditing (RBIA) has increasingly been recognized as a strategic approach foraligning audit functions with organizational risk exposures, thereby enhancing the effectiveness ofrisk management. This study explores the role of RBIA in medium-sized enterprises located in the Delhi-NCR region
References
Global Internal Audit Standards and practice guides emphasize that risk-based internal auditing helps align audit effort with management’s key risks, making internal audit more strategic and relevant. The Institute of Internal Auditors
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Published
2024-12-20
How to Cite
Ashish kumar, Dr. Sunayana Shukla. (2024). EXPLORING THE ROLE OF RISK-BASED INTERNAL AUDITING IN STRENGTHENING RISK MANAGEMENT PRACTICES: A DESCRIPTIVE STUDY . Journal of Computational Analysis and Applications (JoCAAA), 33(08), 2426–2441. Retrieved from https://eudoxuspress.com/index.php/pub/article/view/4352
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