Assertion: audit | /r/HasProperty | based on information
Facets:
Source sentences:
text: Gain understanding of existing procedures through observation, by discussions with staff, or review of documentation Identify existing internal and accounting controls applicable to the area being audited Establish the scope of the audit based on information obtained and risk assessment Review applicable policies and/or procedures Prepare an audit program which outlines the nature and the extent of audit tests that will be performed