Risk-Based Internal Audit                 Plan:

• Develop and implement a comprehensive risk-based internal audit plan that prioritizes areas of high risk and potential impact.
• Regularly review and update the audit plan to adapt to changing organizational priorities and risk profiles.

        Internal Audit Execution:

• Conduct internal audits in accordance with the internal audit manual and professional standards.
• Evaluate the design and operating effectiveness of internal controls over financial reporting, compliance, and operations.
• Assess the adequacy and effectiveness of risk management processes.
• Review compliance with policies, plans, procedures, laws, and regulations.
• Appraise the economy and efficiency of resource use.
• Review operations and programs to assess their effectiveness and identify areas for improvement.

     Reporting and Follow-up:

• Prepare clear and concise audit reports that communicate findings, conclusions, and recommendations to management.
• Follow up on the implementation of audit recommendations to ensure corrective actions are taken and risks are mitigated.
• Provide ongoing feedback and advice to management oninternalcontrolandrisk management matters.