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1. Industry-Specific Controls: Additional section for industry-specific control requirements, used when the organization operates in a regulated sector like financial services or healthcare

2. IT Systems Review: Detailed review of IT controls and systems, included when technology plays a crucial role in control processes

3. Fraud Risk Assessment: Specific assessment of fraud risks and anti-fraud controls, included when fraud risk is particularly relevant

4. Environmental and Social Controls: Review of ESG-related controls, included for organizations with significant environmental or social impact

5. Third-Party Risk Management: Assessment of controls related to third-party relationships, included when the organization heavily relies on external parties

6. Business Continuity Controls: Review of business continuity and disaster recovery controls, included when business interruption risk is significant

1. Appendix A - Review Methodology: Detailed description of the review approach, sampling methods, and assessment criteria

2. Appendix B - Control Testing Results: Detailed results of control testing performed during the review

3. Appendix C - Risk Matrix: Comprehensive risk assessment matrix showing likelihood and impact of identified risks

4. Appendix D - Interview List: List of key personnel interviewed during the review process

5. Appendix E - Document Review List: List of key documents reviewed during the assessment

6. Appendix F - Control Framework Mapping: Mapping of controls to relevant UAE regulatory requirements

7. Appendix G - Action Plan Timeline: Detailed timeline for implementing recommended improvements

8. Appendix H - Previous Findings Follow-up: Status update on previous review findings and remediation efforts