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1. Industry-Specific Compliance: Additional section when the audited entity operates in a regulated industry requiring specific compliance considerations

2. IT Systems Review: Detailed assessment of IT controls when technology plays a significant role in control processes

3. Third-Party Service Provider Assessment: Evaluation of external service providers when significant processes are outsourced

4. Environmental Risk Assessment: Analysis of environmental controls and risks when applicable to the organization's operations

5. Cross-Border Operations Review: Additional section for organizations with international operations requiring specific control considerations

6. Data Privacy Assessment: Detailed review of data protection measures when handling sensitive personal data

1. Schedule A - Audit Program: Detailed audit procedures and testing protocols followed during the review

2. Schedule B - Control Testing Results: Detailed results of control testing procedures and evaluations

3. Schedule C - Risk Matrix: Comprehensive risk assessment matrix with ratings and mitigation measures

4. Schedule D - Sample Selection Criteria: Documentation of sampling methodologies and selection criteria

5. Appendix 1 - Supporting Documentation: Key documents reviewed during the audit process

6. Appendix 2 - Interview List: List of key personnel interviewed and their roles

7. Appendix 3 - Technical Analysis: Detailed technical analyses performed during the audit

8. Appendix 4 - Regulatory Framework: Summary of applicable laws and regulations considered in the audit

9. Appendix 5 - Action Plan Template: Template for tracking implementation of audit recommendations