J. PRE EncACeIMENT PLerninG a . a e : ee Fi | } [Me Chairman — ata ee xe Ti |e f Terms of _Enwhet men Me wart 0 puecswe ||) byl ST lah Re Se sncen1 /2-c¢05 I | Legal Revicer —e Secretory 2 Covnigsioers 2 Lampert 1 va 2 fash 3. Toto 18} up. ws New| t 2 i ai |: eg (6 fury CONTE . «(tencon Ecanan) (Fase Asc, one, re) | MW pS Cnaiemas Or @ at emote q vt ies mel say ” WU TP seta ics e 0 Hh = Whegeity Ir ior ~ [ton = obyecivity = Uchaieman + 6 members= | 7 | Frog: Competenie K Die Cont © Nonioafiia W G0. days f = Pe Beano oon © || ppp -nceredited. Nat'l Bop, Okg- cane) | cendeaiasyy | 3 Warnes (ween) I cient geertone & Confrence | eo \ tem A Yoovmenration | ©) @ nmes (rc) tye {h heogaganentReqpenane ion Bait | @ Wray. fesovrce e i none, (Fresident?) Vet qh } Il ant ee or fy MI et ea mg oY one we iat | as || Ld tk {| =} | [ hi [J *] | | fe DT Sse Eel — aeCr a op trgnt = Higher te «J eating he oppepiontness then for change. z = resicion on zope of engagement (nicl a T change in drevmsrances (vat = ehvent misundecstands obyechve oF ie { | =lcontinve orig: engageaent 4 Feo toni t sponsibility or Fs IC } : | its | | — huait Ph = five. OF Ane | = Hobie _% Fees Lal rH : 2 i l= Recdrring tagagements (Rudin pat Fol ents 5 cantin fener mista | ati) [tte No need Sender Engogumatt Letter Tplomte perzorm tes ST (orfoninel Test) | | 2 Tqepfitns 2 teised tems | | =rerind cent (nen ceri | Eegpred. by lows =chonge in cine/rotve | - renord letter (dient wise convent) [FG AUDIT PLAN { ah cede tH | Change of Engagements “CONTENTS: (CoRNIK), I a MN A: Coordination Direction, Supervision 8 Rain = eee e ror i 2; ofrer Moers (Going Geceyn, tel fons) | 2 WHER, i 4 SI ious | fh fal AH Nature , Tieting, , Ute op Pv Pa 1 i Sterne cont) r oe TL © Heong /itestordng cr Ey 4=e eer OF ralptcal Frveduees |) pias ab | | = Budget NS fiche j oF PRoceDURE, (9) robervation jinqsicy nape rol ons | INOMIn YX PA 10), 7| lh to do Wit Sst ‘cata Foe ae at “A futt- gio is nya pak of te yy oy Tntity | © tyeorw | “ain, Wok Mk | NV eawvees of Fin: Ree | | 200k 4K An dermal Contnel i { 200k ox | ! ol sok | e LoD x toh > Won Business Rick Siegsiohan, if 18 \ competion | al | eK beet wee | 4 | : 4 a | 12. (ns =) =| “da Fass LU ACY} x | (mb) | af : 7 7 =f Frflen 0. ces, Ontatile d x H | ‘ 9 oth = S Fitsentohon. 4 At | ' =| © dsaosae veqivements | Sal pod | =| t | (cume) | 30 red i Corto) Actwities Cpapgi) | | a / Wning, “odessa “Petormonce seitns. | | =| Al Spt i | {Phutromotion GFereol = reifoe, =| v eg leg ts i ®SRO pC ~neerralhn sl | Pryce Conboy (sex ty, CAV. 0 % | IL 38 i a ti | a otngi2ohen af I oi. a @ ce} Y JL htiiens SitPr lee De oe | 2 r TT — a vr ee to | } \ oo = 4 : Poo OE @ Rick Assesment toes | ent ced go i I * . Sordoed | ¥ peevrote ? Id Polak [2 | a 1 Feel T 1 in legistotion R | V¥ Compete ? | ‘ | \n_Compebhon | ? Icnonge_in_tanedogy. |_| Peevenive conhol — before mistake cyakes : | ve contol apter mshattments/ wishes) | & | aensipy | | T ié reat RISKS Fei acet [> 4) Monage o Weer sie) ° “Jog. System 5 Comnvricahon Teese. Gystemn \ Y_sstording 7) gotential pissatement _¥ prowssing } probatitiy ||? | u 2 Lo net ast Se9 wik ) \ fu ic | t HL a || | viregorting }conhals oddrsing sats? ed oy ss =o) [- oles st * | cae Sere elon | [= ” . jn FLL 1 | le lo B | J@ mote teiminay asisment + a , fi i i leat CR= Max-/High 1 > \Emvironmert ( Chanieo) contol, or g/l 1 |= e coltihude of dient towaids | + ane te test conte ve | e |Commntment to. Competence, bt std Foo hy, | = BR paces & podios || & esa Less nan igh “|= || [signmment of dues repos | Peonnals nay be ney [= e ‘Mat: Pitbiveareteligd | Pes ee as = _petopoion by Tem 6 | Serer: vst] 2 = | Orgorinatiooal Steve I | a | | Jeieguity 5 boca yale DopomenT ake vgn 4 I | i vad ll | ons = YOK St former! Sah ncauona 1] Conholy = HG 2 AST I BAD) Bost For Risk Present on appropvial Overall vesponse, i jc. venue] V recta -system Patty = Speci response CR=H "ro TOC, op dive CR= UR pajon RY, go,a Eien Yeveiey essen GF rile es a ce = : | [vee € | 4 Repuormorct | | tet = ¥oR Reaisess CR (yp qreim.Ce= WH] DK = cee thot ST mh not detect Smahon 1% Controls proven | CRE UN |): fomopling Rie “UPS WER) erate ete ve imn Seng Boe dated) soe H : || fee otigue, misinterpret rapes). Stuaion 2: Contes prwen 1 eon ay oe reed I Wnepgectve or I . I | Risk & RESPONSE TABLE Deanne Ae roture yetent fing, oF ST in eo . | te. ns ign | tew_| seme fa oe Spear || aa eka _— ss { Low tnd_|_nghee 109 { @ | Mest oF tera V Te Dees, | Be V rraiyial Foxeduns | | cl Pacts 18% OR one Imarsehy ‘telahed — | | | } —_ 8 ERTENT] Laweer Some Sine| |) ic Sine || AT=6 (Forther Audit Procedures — Ts ji | | 1 ce . +1 Te nfacor 06 dott || Bonk Recon: < oy } ist) ee (tnd bon) fo i | | ’ nics sft bil —inguiny + eoservati | Cnt w/ adi al = Inqunny.spection, ASK JE | | | 1 p0—> 18 VI > vovcnee —> Hee 6 nai Pe a fh tog + AR = AR x OR) al. Jou, = ‘ert wo dange, CY oe i Jor ye ehange xe. every. ghee | J | = Shanct_“Mfet_ofton ; 4) © Matra weakness n TC. el t i reciendioegs PT gg ae [os i Gores Sees ai Te I by | = | | i op = Ye | | eno I j pee he =F wow > gONS ot Penod~ Hts / Obigahon 2 we 3 Vomglefenes “Nolwohon/ Aocahon | 6S. OF TANS EVENT, coone 1 | cmptereness 3 | Qccurrense 3 | ako 4 Peew | 5_| Cowsigicohon Righ’s & obi 2 3. dasipicaben +. Urderstondab 4 fecurmey , Volvation 9 ngitinaton L ra 3 ¥ \ @ Gientlnake, the anfmmation | fy ient’s catomer tehia | Fo Resechens (Garp efoinve =| fs denver IE tw diggerene | no west Sno inal rqvat > gh no = bank ¢tateient solostantive Test dion & Events| ding, otf es Oat ipPep te) oo sf taon jm df sPr lor. D Completeness 1@ Svistonive: yet froced Q) Qowerence, G cot-of¢ Q) Peeu Bigenay cme Wat oop I [waned © eh ge a ont wien) aterna 4 aoe of ARN congo w/osshioers written |__txtecnal t fe legen eeu { ON» DISCLOSURE Maxiery. Bonnershig | by eh gL sboccr.), | i t © Loccurrence,Rignts « Ooi | REUABILITY ; sbebels © a I ign - @ Ng. internal © | crassiicotion x Understandanlty ® erngl_{ Strong_conhol @ | Reasracy._;Norwofron % Moca on weak conto | || 2 1 @ written vs oral |-® CONFIRM ATION G@ aifeck personal knowledge VS see dee Il | .@ | cosh in. tank ede @ age Vs piotoco} Owe = castomner @| Re ¥ ee @,_\ory of 90d party = Gensiqnge, eT: FS, sections ~ Criteria (@nne) ee tit feet hy « i - e seskes tnfrmotien eee sin gad © eesawe rawoys © were no Beaconey na eply vent spt L (esa) ety ae 2 frat Fer: [twit Gucty —Griferia (FAs) SISK OSES 2 est eels Si es came Orci PERIONG ot nh “ed “oct , a ocl | Rigiis 2. Optigaton oe 1 G | bastence f ae 1 || Commpicteness fa ® | Njotuahon. /Pticcation. Iosiy of Beeryied. =| proper seguegation of Aes eo if 2 RE Sysferos 5 _Dowmentotion, .guiarities 5 |General Controls x ® 7 | . sas =e \seporote IT dept: . I _ Dprocecting | 4 DOCUMENTATION. | © ier 2 Planning, ® ovrnt 7 ot rr 2 ° = Lng Rppoval (s_pesporsivitity Parag ro phe =| wegres 0 opinion on 5 hy w/ FRc 9 cade OF tabi jeceiphon of an avait + bode gor on opsien raph cael t FERS F =e! Raat on ofan_on om o b : ‘ Dato sud Report | hos osumed_sapuntty fr te |b) Omer Mater foragraph [ Prter Eom Facagieph)) itens_ not dtedosed /inenhonad ia the 4S ia} @ | Sampling Methods @)| Risk Aesessment | C)) Bath fer Nediged Opaion Porogroth (Appiicane 42 8/80 ony ) = reovom/s for _modigied opinion 4 Repere Opinion Feregrogih & AN \sui = Fluper He Preventation = Yovlosure, Requicements (EDM far.) ‘leds ce 16) Clergy Bias © yap uabapind jx gic cercem protiem * TES SS Adverts a updaied, # = z | “cat gent 10 owecl ober ings | |— = {equated + pom tr) = [xi # lated { Geaiqied—/-fevese) Cor Cay (258 0K) Tap —_ Ler curent yr nly) ive Fo one yer och period peer) [25a tinons pen Ok mk =F, te ee- Kelins Theat | Rdvcacy anneal [have en ican all awitharsty Treat {| Tnhwidaten Th a rs o svfin —oudthag, Fire. AC NFLICT 4 LONE “re pay — Gy tebrt mete Sper Jeri 5) ‘to higher paittions w/in He firm i) fepart te at_orgs. (Pier et) ~ - w /drsspeiale FeIM engagement 5 Do not disclse 5 Gecitic: Puivenzatm yond right or duby trdistboy | Begin of tr tet lable Vk gg ORR ACCERTANCE * w+ WORREG REIECON TOLERABLE MIE. Exper miwvrore _emim ON LIFTS