IN RESPONSE TO WIDESPREAD COMMERCIAL FAILURES AROUND THE WORLD, RISK-BASED ACCOUNTABILITY HAS BEEN THE DOMINANT APPROACH OF RECENT YEARS TO FIGHT CORRUPTION. AN EFFECTIVE RISK-BASED AUDIT PROGRAM, WITH THE ORGANIZATION'S RISKS BEING MONITORED BY THE STRATEGIC OBJECTIVES CHARTER, OVERCOMES ALL OF THE CONSTRAINTS MENTIONED ABOVE AND GIVES THE AUDITOR IT ALLOWS FOR MORE TARGETED AND EFFICIENT AUDITING. ALSO, THIS AUDIT PROGRAM, THROUGH THE ASSOCIATION OF THE ORGANIZATION'S RISKS WITH THE COMPANY'S BUSINESS GOALS, WILL ENABLE MORE ACCURATE, FASTER AND CLEARER RISK REDUCTION PROGRAMS TO BE DEVELOPED. THEREFORE, CONSIDERING THE IMPORTANCE OF RISK-BASED AUDITING, THE PURPOSE OF THIS STUDY IS TO EXAMINE THE FACTORS AFFECTING THE IMPLEMENTATION OF AUDIT IS BASED ON RISK AND THIS RESEARCH INTENDS TO EXAMINE THE ROLE OF FACTORS SUCH AS THE EXPERIENCE OF THE INTERNAL AUDITOR, THE INTERNAL CONTROL SYSTEM, THE RISK MANAGEMENT SYSTEM, THE VOLUME OF THE INTERNAL AUDITOR, THE AUDIT COMMITTEE AND OTHER RELATED FACTORS, AND IT IS CONCLUDED THAT THE ABOVEMENTIONED FACTORS HAVE AN EFFECTIVE ROLE THERE IS A RISK-BASED AUDIT, AND EACH ONE HAS A RISK.