{"version":"0.2.0","built_at":"2026-10-10T20:58:14.188Z","license":"CC BY 4.0 © Mike Reams","canonical":"https://catalog.mikereams.com","capability":{"id":"BC-160.10.30","name":"Risk-Based Audit Planning","level":3,"parent_id":"BC-160.10","l1_id":"BC-160","industry":"cross-industry","macro_id":"MC-10","path":["Internal Audit","Audit Planning & Universe","Risk-Based Audit Planning"],"description":"Select and schedule engagements for the year from the universe according to risk, coverage history and the resources available.","aliases":[],"in_scope":[],"out_of_scope":[],"csdm_note":null,"status":"active","successor_id":null,"child_ids":[]},"crosswalk":{"realized_by":[],"used_in":[],"patterns":[],"stacks":[],"books":[]},"ancestors":[{"id":"BC-160","name":"Internal Audit","level":1},{"id":"BC-160.10","name":"Audit Planning & Universe","level":2}],"children":[]}