Internal audit in a SOX‑scoped, multi‑ERP environment is no longer just about periodic reviews and sample testing. High‑reliability organizations are moving toward data‑driven, continuous assurance — but the underlying audit methodology is still built on five core stages: planning, risk assessment, fieldwork, analysis and reporting, and follow‑up/monitoring.supervizor+1 This article walks through each stage from a […]

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Source: Security Boulevard
Source Link: https://securityboulevard.com/2026/03/what-are-the-5-stages-of-the-internal-audit-process/