Methodological support of the risk-based internal audit Planning
https://doi.org/10.26794/2408-9303-2025-12-6-87-95
Abstract
The purpose of the study is to analyse the regulatory framework and established practices to ensure risk-based planning of internal audit activities.
The subject of the article is to determine the importance of continuous risk analysis and coordination of activities with providers of assurance services to shield the greatest number of risks and areas of high significance in driving business value and sustainability.
Findings. The article describes the planning tools of risk-based internal audit that provide an opportunity to effectively allocate resources and maximise alignment with strategic objectives and stakeholder expectations.
About the Authors
E. R. Gukasova
Financial University under the Government of the Russian
Federation
Россия
Россия
Elena R. Gukasova — 2nd year Master’s Student of the Faculty of Taxes, Audit and Business Analysis
Moscow
V. V. Dvoretskaya
Financial University under the Government of the Russian
Federation
Россия
Россия
Vera V. Dvoretskaya — Cand. Sci. (Econ.), Assoc. Prof. of the Department of Audit and Corporate Reporting of the Faculty of Taxes, Audit and Business Analysis
Moscow
References
1. Sawyer L. Internal audit according to Sawyer: Maintaining and increasing the value of the organization. Moscow: IVA; 2019. 380 p. (In Russ.).
2. Bolkunova Yu.N. Organizing risk-based internal audit planning. Izvestiia SPbGEU = News SPbGEU. 2012;(4):69–72. (In Russ.).
3. Maksimova G.V. Internal audit: Development of strategic audit planning. Izvestiia BGU = News BGU. 2014;(1):35–39. (In Russ.).
4. Nikolaenko V.S. Risk, risk management, and uncertainty: Clarifying concepts. Gosudarstvennoe upravlenie = Public Administration. 2020;(81):91–119. (In Russ.).
5. Babaeva R.F. New requirements of the Bank of Russia to the internal control system of credit institutions. Finansy i kredit = Finance and Credit. 2015;(20):31–37. (In Russ.).
6. Lennik I.A. The role of the internal audit department in the implementation of the corporate guarantee map. Etap: ekonomicheskaia teoriia, analiz, praktika = Stage: economic theory, analysis, practice. 2015;(6):43–60. (In Russ.).
7. Safonova M.F., Alekseenko A.Yu. Statistical research methods in planning internal audit assignments and selecting analytical procedures. Uchet. Analiz. Audit = Accounting. Analysis. Audit. 2021;(4):51–68. (In Russ.).
Review
For citations:
Gukasova E.R., Dvoretskaya V.V. Methodological support of the risk-based internal audit Planning. Accounting. Analysis. Auditing. 2025;12(6):87-95. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-6-87-95
Views:
12
JATS XML
.png)
.png)
Email this article 
