The purpose of this document is to provide an alternative view of risk assessments. When risk assessments are approached from the foreshadowing lens perspective, the risk assessment process may be easier to grasp for the beginning auditor, governing body, audit committee, management, and other stakeholders.
Foreshadowing is defined as an indication of something that will happen in the future. The use of foreshadowing during the risk assessment process as identifying risk events that might interfere with or help achieve organizational
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File name: risk-assessments-nov2021.pdf