ASPECTS OF INTERNAL AUDIT PLANNING BASED ON RISK ANALYSIS
ASPECTS OF INTERNAL AUDIT PLANNING BASED ON RISK ANALYSIS

Summary/Abstract: The selection of all public audit missions is made taking into account some elements, such as: how the risk assessment is associated with all activities, structures, projects and operations; the suggestions made by the head of the institution, such as: deficiencies previously established in the audit report, all deficiencies identified, noted and included in the minutes resulting from other completed controls, as well as other indications relating to certain deviations; the name of the broken down topics that are included in the annual plan drawn up by UCAAPI (CHUPIA - Central Harmonization Unit for Public Internal Audit).

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