Internal auditing is related to both corporate governance and risk management. Corporate governance includes internal auditing and I have not covered other aspects of it in this book. I have covered risk management, but only as it affects internal auditing. The last chapter provides links that will give more information on these topics. I should mention that this book discusses the objectives of internal auditing as a ‘process’ within an organisation, and notthe objectives of an internal audit activity (internal audit department). Hopefully, the primary objective of an internal audit activity will be to achieve the objectives of internal auditing, but other aims may also involve documenting controls, stock counting, providing staff on secondment, routine branch audits and efficiency audits. This book, with its related web site and audit manuals are my view of risk based internal auditing. They are not meant to represent ‘best practice’ but to be thought provoking. This book is not intended to be a lengthy, wellresearched academic treatise, but a simple introduction. I’ve therefore used an informal, as opposed to an academic, style. I’ll leave you to judge whether this works. I have written another book (available on www.internalaudit.biz)on the implementation of RBIA that is more formal and expresses more of a mainstream view, but not completely.