Concepedia

Risk-based Internal Auditing

Risk-Based Internal Auditing is a systematic and proactive assurance methodology, within the broader category of internal auditing approaches, that prioritizes audit activities based on an organization’s most significant risks to objectives, thereby distinguishing itself through its reliance on risk assessments to allocate resources, determine audit scope, and guide audit planning and execution.

119

Publications

5.1K

Citations

222

Authors

123

Institutions

Publications per year

2017–2026

39

Variants

Rbia

Parents

Publications

119

Quality of internal control procedures

Kirsty Rae, Nava Subramaniam · Managerial Auditing Journal · 2008 · 226 citations

, , +17

Internal auditors' perception about their role in risk management

Gerrit Sarens, Ignace De Beelde · Managerial Auditing Journal · 2006 · 202 citations

, , +13

Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk

Carolyn Strand Norman, Anna M. Rose, Jacob M. Rose · Accounting Organizations and Society · 2010 · 180 citations

, , +16

Embedding risk management: structures and approaches

Ian Fraser, W.M. Henry · Managerial Auditing Journal · 2007 · 168 citations

, , +16

Internal Auditing Research: Where are we going? Editorial

Gerrit Sarens · International Journal of Auditing · 2009 · 130 citations

, , +12

1–5 of 119

Authors

222

  1. DM
    David McNamee

    City, University of London, United Kingdom

    5 publications · 154 citations

    5

    h-index

  2. GS
    Georges Selim

    City, University of London, United Kingdom

    5 publications · 154 citations

    5

    h-index

  3. SR
    Sridhar Ramamoorti

    University of Dayton, United States

    5 publications · 365 citations

    5

    h-index

  4. GS
    Gerrit Sarens

    UCLouvain, Belgium

    5 publications · 545 citations

    5

    h-index

  5. PC
    Philna Coetzee

    University of South Africa, South Africa

    4 publications · 159 citations

    4

    h-index

1–5 of 222

Institutions

123

  1. University of Pretoria

    Pretoria, South Africa

    4 h-index

    4 publications

    136 citations

  2. City, University of London

    London, United Kingdom

    4 h-index

    4 publications

    116 citations

  3. UCLouvain

    Louvain-la-Neuve, Belgium

    3 h-index

    5 publications

    522 citations

  4. University of Pisa

    Pisa, Italy

    3 h-index

    8 publications

    352 citations

  5. University of Duisburg-Essen

    Essen, Germany

    3 h-index

    5 publications

    217 citations

  6. University of Macedonia

    Thessaloniki, Greece

    3 h-index

    5 publications

    191 citations

  7. Bentley University

    Waltham, United States

    2 h-index

    2 publications

    196 citations

  8. Padjadjaran University

    Bandung, Indonesia

    2 h-index

    4 publications

    89 citations

1–8 of 123

Venues

  1. Managerial Auditing Journal

    MAJ · 9 publications · 906 citations

    9

    h-index

  2. International Journal of Auditing

    IJA · 9 publications · 528 citations

    9

    h-index

  3. Journal of accountancy online/Journal of accountancy

    JofA · 4 publications · 131 citations

    4

    h-index

  4. SSRN Electronic Journal

    Repository · 4 publications · 126 citations

    4

    h-index

  5. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 137 citations

    3

    h-index

1–5