//KNOWLEDGE BASE
Risk & internal audit, defined.
Clear, sourced definitions of the key concepts in risk management, internal audit and quality assessment. Click a term for the full definition.
137 terms
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A
- AML/CFT Legislation (Wwft)
- Analytical audit procedure
- Analytical review
- Annual audit plan
- Anomaly Detection (Audit)
- Application Controls
- Assurance and advisory services
- Assurance map
- Audit committee
- Audit Committee oversight
- Audit engagement
- Audit evidence
- Audit finding
- Audit follow-up
- Audit independence
- Audit opinion
- Audit report
- Audit scope
- Audit universe
- Audit work programme
C
- Change Management Control
- Chief Audit Executive (CAE)
- Co-sourcing (internal audit)
- COBIT (Control Objectives for Information and Related Technologies)
- Code of Ethics
- Combined assurance
- Combined internal audit and risk management function
- Compensating control
- Compliance function
- Compliance risk
- Comply or explain
- Configuration Management Audit
- Conformance Readiness Assessment
- Continuous Auditing
- Continuous Control Monitoring (CCM)
- Continuous Improvement
- Control design effectiveness
- Control environment
- Control framework
- Control information / Control evidence
- Control operating effectiveness
- Controls-based audit approach
- COSO Enterprise Risk Management Framework 2017
- COSO Internal Control: Integrated Framework (2013)
- CSRD (Corporate Sustainability Reporting Directive)
- CSRD and Double Materiality
- Cybersecurity Audit (DORA/NIS2)
D
G
I
- IIA Global Internal Audit Standards 2024
- In control statement
- Independence and objectivity
- Inherent Risk
- Integrity
- Interim internal auditor
- Internal Assessment
- Internal Audit Ambition Model
- Internal Audit Charter
- Internal audit function (IAF)
- Internal auditing
- Internal control
- IPPF (International Professional Practices Framework)
- ISAE 3000 (Revised) Assurance Engagements
- ISAE 3402, Assurance Reports on Controls at a Service Organization
- ISO 31000 Risk Management
- IT General Controls (ITGC)