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Audit Universe and Strategic Risks, Themes and  Form

Audit Universe and Strategic Risks, Themes and Form

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in this video we will be discussing about what is audit universe and it is one of the most essential component of internal audit planning process so today's video we will be discussing about what is audit universe this is one area which i struggled and it took me very long to understand how to go about with this uh element of animal audit planning process it is very simple every organization has your own way of doing it so there is no standard that uh mandate you to have any set pattern or in a specific manner you can do it even it is not mandated by the information standards to have uh audit universe but it is highly recommended as part of the bench uh best benchmark process because it gives the audience or the other stakeholder a level of confidence that the internal audit has carried out a logical or in systematic proper process in order to form an interrupt plan audit universe is basically in a simple term is the breakdown of the entire organization in a small auditable units it co

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