DESCRIPTION
Using a unique “audit-in-reverse” lens, this module provides a fresh perspective on the importance of the early phases of an audit and useful reminders related to required risk assessments. Additionally, the module reviews techniques for creating tailored audit programs and audit program steps that are responsive to risk.
LEARNING OBJECTIVES
- Describe the interrelationship of the steps and phases of the audit process
- Define and provide examples of each required risk assessment
- Create tailored and risk-responsive audit programs and steps