The second meeting of the 11th ASOSAI Research Project under the theme “Methods for Developing Risk-based Audit Plans” was held in Seoul, Korea, from 2nd to 4th of May, 2016. The meeting was attended by 21 participants from 10 countries.

During the meeting, the participants discussed how to draft the introduction of the research paper. The participants also shared their ideas and views on developing the survey questions, which can incorporate actual cases for the establishment of the risk-based audit planning and relevant comments in the paper.