Gartner Research

Best Practices for Risk Assessment and Audit Planning

Published: 28 April 2019

ID: G00708032

Analyst(s): Audit Research Team


To continue meeting its assurance mandate in an increasingly complex risk landscape, audit departments need to continuously refine their approach to risk assessment and audit planning. This research provides audit leaders guidance in developing best practice approaches.

Table Of Contents

Eras of Audit

Risk Assessment

Inputs to Risk Assessment

Best Practices for Conducting Risk Assessments

Evolving Best Practices for Real-time Risk Assessment

Audit Planning

Formulation of the Audit Plan

Updating the Audit Plan

Best Practices for Audit Planning

Evolving Best Practices for Real-Time Audit Planning


Recommended by the Authors

About This Research

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