Risk-Based Auditing, Quality Assurance and Improvement Program in the Practices of Internal Auditing


  • Md. Mokshud Ali Times University Bangladesh, Faridpur




Internal Audit, Risk-based Auditing, Quality Assurance, Improvement Program, Internal Audit Process


The purpose of this article is to outline internal auditing approaches' risk-based audits, quality assurance, and improvement programs. This paper provides a comprehensive review of risk-based auditing, quality assurance, and improvement initiatives for internal audit practitioners, audit committees, and senior management in organizations. Internal audits are designed to find flaws in a firm's operational procedures and internal controls so they may be quickly remedied to avoid harm to the company or its stakeholders. To identify the functional areas where a corporation is most exposed, the internal audit plan should be risk-driven. The internal audit plan ought to consider the organization's strategic needs. Similarly, each internal audit purpose should be in line with the audit strategy. The researcher combed through a vast number of academic publications. This study was created using desk-based research and secondary data. The study's findings will be of interest to academics and policymakers.

Author Biography

Md. Mokshud Ali, Times University Bangladesh, Faridpur