����ֱ��

1. Industry-Specific Risks: Additional section required when entity operates in regulated industries such as financial services, healthcare, or public sector

2. Group Structure Analysis: Required for organizations with complex corporate structures, multiple subsidiaries, or international operations

3. IT Systems Assessment: Detailed evaluation of IT risks and controls for organizations with significant technology dependencies or digital operations

4. Regulatory Compliance Assessment: Specific section for entities subject to multiple regulatory frameworks or special regulatory requirements

1. Risk Assessment Questionnaire: Detailed questionnaire template used during the risk assessment process, including specific questions for different risk areas

2. Control Testing Templates: Standard templates and procedures for testing and evaluating internal controls

3. Risk Register: Comprehensive log template for documenting identified risks, their assessment, and proposed mitigation strategies

4. Previous Audit Findings: Template for summarizing relevant findings from previous audits and their impact on current risk assessment

5. Risk Assessment Criteria: Detailed criteria and benchmarks used for risk evaluation and scoring