//KNOWLEDGE BASE
Internal audit & risk, defined.
Clear, sourced definitions of the key concepts in internal audit, risk management and quality assessment. Click a term for the full definition.
138 terms
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A
- Analytical audit procedure
- Anomaly Detection (Audit)
- Application Controls
- Assurance and advisory services
- Assurance map
- Audit charter
- Audit Committee oversight
- Audit engagement
- Audit follow-up
- Annual audit plan
- Audit independence
- Audit opinion
- Audit report
- Audit scope
- Audit universe
- Audit work program
- Audit evidence
- Audit finding
- Audit committee
- AML/CFT Legislation (Wwft)
C
- Control framework
- Chief Audit Executive (CAE)
- Co-sourcing (internal audit)
- COBIT (Control Objectives for Information and Related Technology)
- COBIT (Control Objectives for Information and Related Technologies)
- Code of Ethics
- Compensating control
- Compliance function
- Compliance risk
- Configuration Management Audit
- Conformance Readiness Assessment
- Continuous Auditing
- Continuous Control Monitoring (CCM)
- Continuous Improvement
- Control design effectiveness
- Control environment
- Control operating effectiveness
- Control information / Control evidence
- Control testing / Tests of controls
- Core Principles
- 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)
- Combined assurance
- Change Management Control
D
I
- IIA Global Internal Audit Standards 2024
- In control statement
- Inherent Risk
- Integrity
- Interim internal auditor
- Internal Assessment
- Internal Audit Charter
- Internal auditing
- Internal control
- IPPF (International Professional Practices Framework)
- ISAE 3000 (Revised) Assurance Engagements
- ISAE 3402, Assurance Reports on Controls at a Service Organization
- ISAE 3402
- ISAE 3402 / SOC 1 Type II
- ISO 31000 Risk Management
- ISO 31000:2018 Risk management – Guidelines
- IT General Controls (ITGC)
- IT Audit Framework (COBIT)
- Independence and objectivity