evidence -- Evaluating, concluding and reporting -- Internal controls -- Risk management and governance

-- Evaluating, concluding and reporting -- Risk management -- Integrated case studies -- Simulated examinations.

-- Evaluating, concluding and reporting -- Risk management -- Integrated case studies -- Simulated examinations.

procedures -- Completion of the audit -- Special audit investigations and management consultation services

procedures -- Completion of the audit -- Special audit investigational and management consultation services

; Special audit investigations and management consultation services.