Please note that the Support Team will be unavailable on Thursday, 23 April 2026, from 12h00 SAST due to Internal training.
Group Audit process flow for Plan risk assessment procedures related to COTABDs and resources to be used. This decision tree assists the group auditor in understanding how to respond to SCOTABDs or material COTABDs in the separate group audit engagement file. The impact on the audit plan and strategy, including work programs are included.