What is Risk Based Internal Auditing? 2 RBIA Compiling an RAU 
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Risk based internal auditing

Book 2: Compiling a Risk and Audit Universe

The book concentrates on compiling the Risk and Audit Universe (RAU) which is the foundation of the internal audit department’s work. It lists the objectives of the organization, the opportunities benefiting their achievement, the risks hindering their achievement, the controls managing the risks and the audit checks which ensure the controls’ proper operation.

There are two documents to download:

Book 2: Compiling a Risk and Audit Universe

The risk register (and RAU) as an Excel workbook. This also contains an image of the mindmap.

Audit programs extracted from the RAU are shown on a separate page.

Book 2 (Word version) RAU workbook Book 2 (pdf version) Audit Programs Changing guard in Whitehall London

Download this version if you wish to change the book. It is formatted for European page size A4