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Risk: Rethinking Inherent Risk

Articles Muhammad Shahrukh, CIA, ACA, CPA Apr 06, 2026

The value of inherent risk depends on how it is understood and applied to what’s happening on the ground.

Reframing inherent risk as a spectrum of underlying characteristics that remain present, regardless of mitigation, clarifies why some risks need more monitoring.

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Muhammad Shahrukh, CIA, ACA, CPA

Muhammad Shahrukh is head of Internal Audit at SAL Saudi Logistics Services based in Jeddah, Saudi Arabia.