Professional Documents
Culture Documents
GAM roadmap
Planning and risk Strategy and Conclusion and
Execution
identification risk assessment reporting
Understand
flows of
transactions, Understand
Understand the WCGWs and and Perform final overall
Execute tests of
business controls evaluate financial statement
journal entries and
the FSCP other mandatory review
fraud procedures
Perform
review memorandum
Post-interim event
and determine IT
professional involvement Design
Select Update Update
and execute
controls to tests of tests of
tests
test controls ITGCs
of ITGCs
Assess internal
Engagement team
Design Design
substantive general Complete
audit audit Perform general documentation and
Identify significant procedures procedures audit procedures
accounts and disclosures archive engagement
and relevant assertions
Prepare audit strategies
memorandum