provide independent assurance that the organisation's risk management, governance, and internal control processes identify areas of risk, and provide recommendations to improve IT processes and mitigate risks. Audit Planning Plan. Plan and schedule audit engagements. Conduct risk assessments and develop audit plans. Identify key company data landscape, strategies, overarching risk universe, processes/controls, and pertinent regulations participating in fraud detection efforts by assessing fraud risks, implementing fraud detection procedures, and investigating