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The compilation of a risk-based audit plan remains a key activity of any internal audit function. During this presentation, the speaker will introduce the audience to a series of steps one should consider when developing such a plan. Amongst these, the importance of having an updated audit universe which reflects emerging risks the organization could be exposed to, is highlighted. The presentation will also look at methods to risk rank audit processes, and the importance of communicating with, and gathering additional information from, other assurance providers within the organisation. Throughout the presentation reference will be made to both the IPPF Framework and relevant Global Internal Audit Standards.
