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Description
AUDIT RISK MANAGEMENT (Driving Audit Value, Vol. II) - The best practice strategy guide for minimising the audit risks and achieving the Internal Audit strategies and objectivesCompanies lose over $100 billion a year due to corporate scandals. Where were the internal auditors? Think about the VW diesel emissions scandal, the Yahoo hacking scandal, the BP oil spill scandal or the Petrobras corruption scandal. When the 1st and 2nd Lines of Defence failed to prevent these scandals, could the 3rd Line of Defence, the Internal Auditors, have prevented these? The answer can be yes, if those Internal Audit Functions would have
Companies lose over $100 billion
a year due to corporate scandals.
Where were the internal auditors?
Think about the VW diesel emissions scandal, the Yahoo hacking scandal, the BP oil spill scandal or the Petrobras corruption scandal. When the 1st and 2nd Lines of Defence failed to prevent these scandals, could the 3rd Line of Defence, the Internal Auditors, have prevented these? The answer can be yes, if those Internal Audit Functions would have managed their audit risks.
The Beumer Audit Risk Management Model© shows the strategic audit risk management framework for the audit risk identification, measurement and mitigation. The model connects 60 audit risks, in 6 audit risk categories, to 30 audit objectives. Depending on the audit risk appetite and the audit risk prevention, the CAE can apply up to 66 audit risk mitigation measures for reducing the audit risks to an acceptable level.
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4.9 ★★★★★
Based on 2206 reviews
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Product Reviews
★★★★★ 3
Love the idea!
Size: 6 Pieces, Size: 6 Pieces
Love the idea of this product! Arrived 3/25/2026 and started using it the same day. Lab puppies (8 months old) loved it too, until one of the tabs was chewed off 😞
One of the puppies ate something (not this product) last week and was sick & finally threw up the rubber pieces he ate. So they can’t use the toys they love!
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Reviewed in the United States on April 1, 2026
★★★★★ 5
Get 8 pack for bigger / stronger dogs
Size: 6 Pieces, Size: 6 Pieces
This is the best puzzle toy i have found for my GSD mix. All around high quality product 10/10. Thick, durable rubbery material that holds up against a strong chewer. Individual pieces are big and bulky enough that i don’t have to worry about my bigger dog accidentally (or intentionally) swallowing a piece, so i don’t need to supervise.
That being said, if you have a bigger dog or a strong chewer, i HIGHLY recommend getting the 8 pack if you actually want to keep them busy for more than 20 mins consistently. Bigger dogs just have more leverage to tug on the pieces because obviously…they are bigger, so its just easier for them. The more pieces you add and more tangled/thicker you can make it, the less leverage they have and the harder it is for them to get a good grip.
I have a german shepherd/pitbull mix (big boi, v smart, v strong) and i initially got the 4 pack which, after the first few times, only took him about 5 mins to get all the pieces apart even with level 5 connections. So I ordered an additional 6 pieces (i have a total of 10 pieces now) so i could make it harder for him and it was totally worth it.
Now I use 8 pieces with level 5 connections and vital essentials freeze dried beef liver treats inside for my GSD and it consistently takes him 30+ mins to get the whole thing apart. I have timed this lol. I can rebuild the 8 pieces multiple different ways to make it more or less challenging (but i always opt for as difficult as possible to keep him entertained for as long as possible)
I use the other two pieces with a level 1 or 2 connection for my other dog- bordercollie mix who is not a very strong chewer, he mostly just rolls it around/ licks it until it finally opens or i help him.
Both of my dogs are obsessed with this. And i love watching them try to figure it out.
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Reviewed in the United States on May 7, 2026
★★★★★ 5
Awesome Tough Chewer Focus Puzzle
Size: 8 Pieces, Size: 8 Pieces
Our 2 yr old busy Mini Goldendoodle (24lbs) looooves this!
The material is super tough, yet malleable; he has chewed away and you can’t even tell.
We got the 8 pack, worth it! I load them all up with mostly kibble and a treat or two. It took just a short time for him to figure out how to really get it apart. On 1 it came apart really easy for him. We are mostly on 3s, with 2s. When he gets down to only 2 pieces connected it’s usually a 3 and it takes a little longer to get apart due to less leverage.
It is mostly easy to use but the higher the plug end is, the more effort it will also take for YOU to get it together. The numbers are a little hard to see, more so on the yellow over the blue.
If you use kibble like me, don’t fill it too full as then it won’t connect fully and be prepared for kibble to fly everywhere when they finally get it off. There are holes in the plug part, if you put something in it like peanut butter, remember to poke the holes out! Eew! Other than that they are fairly easy wash out in the sink!
Overall, this has become our go to, extended focus, quiet time, [essentially a] slow feeder!
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Reviewed in the United States on April 24, 2026
★★★★★ 5
Great!
Size: 4 Pieces
I have a mini Australian Shepherd (37 lbs) and she loves this! She can get level one but has a tougher time with level 2. I have tried 3 but she gives up so she hasn't gotten further than that lol. She is quite stubborn and gives up easy if she can't figure something out and is totally over it. The quality is great as it is thick and not easy to destroy. My fur baby does love it, she seems to think it is fun for at least an hour so it is worth it in my eyes. There are times I have to do something that takes longer and I just can't play with her so this is perfect for her. It was definitely worth the money
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Reviewed in the United States on July 16, 2025
★★★★★ 5
Keeps Aussie Entertained for Hours
Size: 4 Pieces, Size: 4 Pieces
This puzzle toy has quickly become one of my dog’s favorite sources of entertainment. It keeps him busy, challenged, and happy. The variety of difficulty levels gives him a challenge, and it is so fun to watch him work through the puzzles. Even when he is just playing with individual pieces, he is entertained.
It is also very user-friendly. Setup is simple, and it is not overly complicated for the owner to manage. Cleaning is surprisingly easy, too. The pieces wipe down well, and nothing traps food or slobber, which is a huge win compared to some other toys we have tried.
Functionality-wise, it is fantastic. The levels of difficulty actually work as intended, and I like being able to adjust them based on my dog’s mood. It is durable, too. The weight and sturdiness of the pieces keep them from sliding around too much during play, and they are tough enough to withstand my Aussie’s powerful chewing without damage. I also like how it is numbered so you can quickly move onto the next level without too much thought. With that, I have noticed the higher levels are challenging, and my Aussie has yet to get through them all. Eventually he gets bored and stops trying.
It is a high-quality, fun, and engaging toy that provides mental stimulation, holds up to rough play, and is easy for me to maintain. Definitely one of the best puzzle toys I have tried!
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Reviewed in the United States on August 19, 2025
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