Dallu, Abdhallah Mambo2022-01-252022-01-252019-01-01https://repo.umma.ac.ke/handle/123456789/58To ensure organisations achieve their objectives, it is imperative that internal audit reviews the controls in place to reduce the risks their companies face. In order to distinguish this process from ‘traditional’ internal auditing, the term ‘risk-based internal auditing’ was coinedenData AnalyticsArticle