KPMG International - KPMG Global

Strategic planning. 18. Claw back of project funding. Low* Contract management/departmental reviews. 19. Unsatisfactory procurement procedures. Low* Key financial systems – purchasing * Although categorised as a ‘low’ risk, this will be covered within a review of higher risks. Exhibit 2:Three-year rolling plan. Internal audit reviews : Current year; Year 2; Year 3; Total days; Risk based ... ................
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