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| Section | Weight | Objectives |
|---|---|---|
| Engagement Supervision and Communication | 10% | - Communicate progress and preliminary results - Supervise engagement activities - Prepare final audit report - Monitor management responses and corrective actions |
| Information Gathering, Analysis and Evaluation | 40% | - Identify and collect audit evidence - Evaluate controls and identify gaps - Assess relevance, sufficiency, and reliability of evidence - Apply analytical techniques and data analysis - Document findings and conclusions |
| Engagement Planning | 50% | - Determine engagement objectives and scope - Identify relevant laws, regulations, and standards - Allocate resources and schedule - Conduct preliminary risk assessment - Determine engagement procedures and work program |
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