Course Content To determine whether control systems are adequate to minimise/manage the risks. Identifying and analysing the relevant risks and the accompanying controls to validate whether the controls linked to the risks are adequate in order to manage the risks. This step is performed during the planning phase and provides guidance as to whether the audit should continue as an assurance engagement or whether the assignment should be redesigned as a consulting engagement. Participants will be provided with the essential tips on how to evaluate the adequacy of controls during the planning phase of the audit. Working through case studies, within a group format.