The National Audit Office (NAO), in cooperation with the Arab Organization of Supreme Audit Institutions, organized a four-day virtual training course on "Risk-Based Auditing” which was attended by 53 participants from various audit offices from Arab countries.
The course was conducted by senior auditor at the Administrative Audit Directorate at the NAO, Hasan Yusuf, and discussed risk-based auditing tools and approaches, as well as acquiring knowledge of the entity’s nature of activity and its internal control system as required by INTOSAI standards.
Furthermore, the course focused on how to assess the risks based on the entity’s nature of activity, how to deal with the identified risk levels, and how this is reflected in the audit plan.
