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What is Risk -based Vs. Objectives based Audit?

Do you know the difference between risk based and objectives based audits ? Are they the same thing under different names ? Join the conversation @ : http://waelbibi.blogspot.ca/2012/12/risk-based-vs-objective-based-audits.html

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تاريخ النشر: 2013/05/10
Agha Danish Mughal
من قبل Agha Danish Mughal , Senior Auditor , JESCO (Jubail Energy Services Company)

Risk based and objective based audits are not same.
(In Short) Risk Based Audit - is to check whether appropriate tools/procedures are existing at place to face identified/expected/assessed unacceptable outcome from business operations.
We also consider the recurrence/remoteness/assessment of loss if such unacceptable outcome will occur.
Example - loss of data due to fire.
(Check whether appropriate fire fighting system is existing at place) Objective Based Audit - is check whether the controls of business processes are operating as per defined procedures and policies to achieve the business objectives.
Example - No credit customer has exceeded his defined credit limit (Check whether the orders of credit customers are stopped on reaching their credit ceiling)

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