{"id":19948,"date":"2024-08-06T14:00:43","date_gmt":"2024-08-06T17:00:43","guid":{"rendered":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/?p=19948"},"modified":"2024-08-06T13:37:30","modified_gmt":"2024-08-06T16:37:30","slug":"risk-assessment-in-audit-planning","status":"publish","type":"post","link":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/livros\/risk-assessment-in-audit-planning\/","title":{"rendered":"Risk Assessment in Audit Planning"},"content":{"rendered":"<p><span style=\"color: #003366;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-19949\" src=\"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-content\/uploads\/2024\/08\/risk-assessment-in-audit-planning.jpg\" alt=\"Risk Assessment in Audit Planning\" width=\"145\" height=\"219\" srcset=\"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-content\/uploads\/2024\/08\/risk-assessment-in-audit-planning.jpg 145w, https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-content\/uploads\/2024\/08\/risk-assessment-in-audit-planning-99x150.jpg 99w\" sizes=\"auto, (max-width: 145px) 100vw, 145px\" \/>Internal Audit Community of Practice<\/strong><\/span><\/p>\n<p><span style=\"color: #003366;\"><strong>R\u00e9sum\u00e9:<\/strong><\/span> This template is the product of a process of exchange of ideas and information among members of the Internal Audit Community of Practice (IA CoP), of the Public Expenditure Management Peer-Assisted Learning (PEM-PAL) network.<br \/>\nThe PEM-PAL network, launched in 2006 with the help of the World Bank, is a regional body that aims to support reforms in public expenditure and financial management in twenty one countries in Central Asia and Central Eastern Europe by promoting capacity building and exchange of information. IA CoP, one of the three Communities of Practice around which the network is organized, has representatives from 21 countries of the Europe and Central Asia region.<br \/>\nOne of the IA CoP\u2019s goal is to \u201ccontribute to improved Public Financial Management (PFM) systems, by supporting members to establish a modern and effective Internal Audit Service in their Governments that meets international and European Union (EU) standards and facilitates good governance in their public sector&#8230;\u201d IA CoP activities contribute to further this agenda by offering a guide in risk assessment in audit planning, which public sector internal auditors may follow as a good practice.<br \/>\nThis Risk Assessment in Audit Planning guide is the end result of a collaborative process from regional members and donor partners, which began with a workshop held in Lvov, Ukraine in October 2012. It is the hope of the PEM-PAL network and IA CoP that users of this guide, and other documents in the series, will find them informative and useful in advancing the reforms of public sector internal auditing.<\/p>\n<p><a href=\"https:\/\/www.bibliotecadeseguranca.com.br\/wp-content\/uploads\/2024\/08\/risk-assessment-in-audit-planning.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-12143 size-full\" src=\"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-content\/uploads\/2015\/03\/download_fr.gif\" alt=\"T\u00e9l\u00e9charger\" width=\"107\" height=\"25\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Internal Audit Community of Practice R\u00e9sum\u00e9: This template is the product of a process of exchange of ideas and information among members of the Internal Audit Community of Practice (IA CoP), of the Public Expenditure Management Peer-Assisted Learning (PEM-PAL) network. The PEM-PAL network, launched in 2006 with the help of the World Bank, is a regional body that aims to support reforms in public expenditure and financial management in twenty&hellip; <\/p>\n","protected":false},"author":3,"featured_media":19949,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[117,51,6,19,112],"tags":[],"class_list":["post-19948","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-conseils-et-verification","category-english","category-livros","category-risco-e-perdas","category-download"],"views":275,"_links":{"self":[{"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/posts\/19948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/comments?post=19948"}],"version-history":[{"count":1,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/posts\/19948\/revisions"}],"predecessor-version":[{"id":19950,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/posts\/19948\/revisions\/19950"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/media\/19949"}],"wp:attachment":[{"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/media?parent=19948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/categories?post=19948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bibliotecadeseguranca.com.br\/fr\/wp-json\/wp\/v2\/tags?post=19948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}