During 2002 and 2003, United Nations weapon inspectors entered Iraq to search for “weapons of mass destruction.” These include chemical, biological, and nuclear weapons. It has been reported that these weapons and equipment for manufacturing them may be concealed in public buildings such as schools, hospitals, or apartment buildings.

Required:

Identify the subject matter and design an approach for assessing risks and probabilities of weapons existing, and for implementing the inspection. Use basic audit definitions and approaches from financial statement auditing. For example, compare the weapons inspectors’ objectives to the approach to looking for a material understatement of a financial statement liability.