based on risk assessments Clearly document risks, testing methodologies, and outcomes Identify and articulate
procedures based on risk assessment. Document risks, testing procedures and outcomes clearly. Identify and clearly
audit procedures, including planning, techniques, test and sampling methods involved in conducting audits
assessments. Developing and review of audit procedures to test adequacy and effectiveness of controls. Prepare
risks and drafting a suitable audit programme to test these controls. Performance of audits to identify