Deliver the risk-based audit plan from substantive capacity

Head of internal audit: Deliver the risk-based audit plan from substantive capacity. Starts when: Annual plan. Steps: Draft the plan; Committee approves; Report plan delivery and control-environment coverage each cycle; Issue the annual opinion. Done when: Two consecutive committee reports show plan delivery and coverage, and the annual opinion is issued before the governance statement relies on it. Rules that apply: PSIAS; Annual Governance Statement.

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