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