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00:00 – Introduction: What Is Risk-Based Auditing? 00:28 – Why Risk-Based Auditing Matters 01:12 – Core Principles of Risk-Based Auditing 02:05 – Step 1: Understand the Organization & Objectives 02:42 – Step 2: Identify the Risks 03:28 – Step 3: Assess Risks (Likelihood & Impact) 04:05 – Step 4: Establish Audit Priorities & Scope ...
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