Audit Planning: A Risk-Based Approach

LIST OF ABBREVIATIONS

BASEL: Committee on Banking Supervision

CAATs: Computer Assisted Audit Techniques

CAE: Chief Audit Executive

CEO: Chief Executive Officer

CFO: Chief Finance Officer

COSO: Committee of Sponsoring Organizations

CRO: Chief Risk Officer

CRSA: Control Risk Self-Assessment

CSA: Control Self-Assessment

ERM: Enterprise Risk Management

H&S: Health and Safety

IIA: Institute of Internal Auditors

IS: Information Systems

IT: Information Technology

KPI: Key Performance Indicators

OECD: Organization of Economic Cooperation and Development

PPF: Professional Practices Framework

PR: Public Relations

RA: Risk Assessment

RI: Risk Identification

RM: Risk Management

RO: Risk Owner

SEC: Securities and Exchange Council

SIC: Statement on Internal Control