…different legislative
and regulatory initiatives aimed at improving the Governance, Risk Management
and Internal Control of an organization. The PPF has…
…systematic, disciplined
approach to evaluate and improve the effectiveness of Risk Management,
Control, and Governance processes.
Figure 2: Definition of…
…Governance, Risk Manage-
ment and Internal Control. The Position Papers primarily explain the roles of Inter-
nal Audit in relation to these processes. For…
…example, the Position Paper "The Role
of Internal Auditing in Enterprise-Wide Risk Management" describes the role of
Internal Audit within the scope of…
…Risk Management.11 Included in the IPPF, the
previous existing Position Papers have gained in importance.
The Practice Guides are detailed…
…scope of the Internal Audit includes the systematic evaluation of the adequacy
and the effectiveness of the Governance, Risk Management and Internal…
…(previously Risk Man-
agement). Standard 2120 relates to Risk Management (previously Internal Control),
while Standard 2130 describes the tasks of Internal…
…structures, and processes that ensure
that the enterprise's information technology sustains and supports the organiza-
tion's strategies and objectives.
Risk…
…Appetite
The level of risk that an organization is willing to accept.
Technology based Audit Techniques
Any automated audit tool, such as generalized…
…the strate-
gies and objectives of the organization. According to Standard 2120.A2, when
evaluating the Risk Management processes the Internal Audit…
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