Purpose: In order to better understand how IT governance COBIT5 (planning and
organization (PO), acquisition and implementation (AI), support and delivery (SD) …

Risk management is frequently cited as one of the most important focuses for executives
working in the financial industry. As a result, a great number of books and articles on risk …

There have been many developments in the internal audit recently in terms of standards,
organizational dependency, independence, the emergence of digital transformation and its …

To better monitor and control risks, businesses may use risk-based internal audit (RBIA)
practices. It also increases transparency and honesty in the financial reporting process. The …

Business risk auditing (BRA) is an important innovation in auditing methodology. This
approach emphasizes addressing a wide range of business risks in order to gain a more …

AbstractBased on the business risk audit (BRA) approach, auditors should define and
perceive strategic management control techniques and operating processes to evaluate a …

The financial crisis in Micro credit institutions is to a great degree accreditable to extreme
risk-taking by monetary institutes. Provided that commercial authority is fundamentally a tool …

In evaluating a business based on the business risk audit (BRA) approach, auditors should
define and perceive strategic management control techniques and operating processes …

Audit methods have experienced many developments in the auditing profession in recent
decades. The first generation of audit methods focused mainly on analysing financial …