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S/N Areas to be covered Period
1  
   The Risk –Based Audit Basics
   RBA Basics
   Why adopt an RBA methodology?
   The Risk-based audit cycle
   Business Understanding Phase
   Business Risk Understanding    Phase
   Enterprise Risk Management and    the RBA
   Business risk sourcing
   Internal Audit Development Phase

Day 1
2    RBA Planning & Program    Development
   Understanding the Process
   Walk-through procedures
   Risk identification
   Risk definition
   Risk mapping and risk    prioritization
   Controls identification and    definition
   Risk-Control mapping
   Audit program development

Day 2 
3   
   RBA Execution, Communication    and Monitoring
   Sampling
   Evidence gathering
   Audit supervision and monitoring
   Working paper management
   Audit Report writing
   Audit report communication
   Audit resolution tracking
                      Day3
     
 


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