-- Directors -- Securities -- Borrowing and Debentures -- External audit -- Profits and dividends -- Holding

further audit evidence -- Evaluating, concluding and reporting -- Internal controls -- Risk management and

further audit evidence -- Evaluating, concluding and reporting -- Internal controls -- Risk management and

CIMA's Official Study Text [Strategic level, Subject P3] : Risk management Chartered Institute of

-- The auditor and internal control -- Substantive procedures -- Completion of the audit -- Management

Management Process -- 22.5.1.Change Control -- 22.5.2.Impact Management -- 22.5.3.Configuration Audit -- 22.5

Chartered Institute of Management Accountants -- Examinations -- Study guides.

Pre-engagement activities -- Audit planning -- Gathering of further audit evidence -- Evaluating

CIMA. Subject P3, Risk management Study text. Chartered Institute of Management Accountants

communication -- Integrated reporting -- Stakeholder relationships -- External audit -- Internal audit

Assurance : an audit perspective / Coetzee, G. P.

control -- Substantive procedures -- Completion of the audit -- Management consulting services, special