Hemaida, Ramadan - In: Managerial Auditing Journal 12 (1997) 7, pp. 331-335
One of the major components of an audit plan is risk assessment. Risk factors vary among organizations, and internal … auditors must review their own organizational cultures to determine audit exposure. In order to minimize the risk, the internal … phase of a study which aims to identify the relevant risk factors and rank the relevant auditable activities in terms of …