The most effective way for the audit team to leverage the risk management maturity of the organization is to integrate the risk register for audit planning purposes. The risk register is a document that records the identified risks, their likelihood, impact, and mitigation strategies for a project or an organization. By using the risk register, the audit team can align their audit objectives, scope, and procedures with the organization's risk profile and priorities. This will help the audit team to provide more value-added and relevant assurance and recommendations to the management and stakeholders.
Some of the web sources that support this answer are:
* Audit Maturity And Risk Management | Ideagen
* Building a Mature Enterprise Risk Management Plan | AuditBoard
* CISA Certified Information Systems Auditor - Question0551