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From:
Norman Marks on Governance, Risk Management, and Internal Audit
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What is risk-based auditing? | Norman Marks on Governance, Risk Management, and Internal Audit
https://normanmarks.wordpress.com/2025/10/06/what-is-risk-based-auditing/
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I am a huge believer in risk-based auditing and have been practicing it ever since I became an internal auditor many years ago. Some refer to risk-based auditing with an acronym of RBIA (making it …
