Yes COSO is risk based. For a COSO audit process outline go to 
http://www.dartmouth.edu/~msimmons/internal-auditing/cosoaudit.htm

COBIT is also risk based. 

For an overview of COBIT go to
http://www.treadstone71.com/corpinfo/CobiT%20Overview.pdf

Hope this helps.

Jim
-----Original Message-----
From: Wong Kok Sing [mailto:[EMAIL PROTECTED]]
Sent: Tuesday, November 19, 2002 7:07 PM
To: 'Auditprograms-L'
Subject: COSO


Hi,

Can anyone tell me is COSO risk based?  If we follow COSO approach can we be
faulted that we are not risk based.
Is COBIT also risk based?

Regards
Kok Sing


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