Analytical auditing and risk analysis in government

Abstract

The subjects of risk assessment and analytical auditing are recent important developments in the general area of auditing; they are also subjects that are equally important to the general function of government financial management. First focuses on analytical auditing because it directs attention to situations where analysis indicates that there are unusual, unexplained relationships that should receive attention. Next, determines the degree of importance of the indicated aspects, the process of risk analysis.

Citation

Dittenhofer, M. (2001), "Analytical auditing and risk analysis in government", Managerial Auditing Journal, Vol. 16 No. 8, pp. 469-476. https://doi.org/10.1108/02686900110403172