14 employees of the NAO completed a virtual training course on risk-based auditing, which was held by Ms Mai Khalif, audit supervisor at the Regulatory Audit Directorate.
The course introduced participants to the concept of risk-based auditing and the reasons for performing this type of audit.
Participants learnt about the types of audit risks and audit procedures as well as audit stages and tests. They were also taught about the importance of planning and how to prepare audit plans in addition to auditing and evaluating risks.
