Implementing Risk-Based Internal Audit in Indian Banks: An Assessment of Organizational Preparedness

Vijay K Khanna and V S Kaveri

The IUP Journal of Bank Management, 2008, vol. VII, issue 3, 23-47

Abstract: With the passage of time, banks in India have made sufficient progress in introducing Risk-Based Internal Audit (RBIA) as per the guidelines of the Reserve Bank of India. But there are numerous issues associated with the implementation of RBIA, which need to be analyzed in order to resolve the same. In this context, a survey of banks was undertaken to assess the progress made in the implementation of RBIA and offer suggestions to resolve the issues, if any. The findings of the survey are interesting and help in identifying the relevant issues. The banks have to go a long way in resolving such issues. The present paper throws light on these aspects.

Date: 2008
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