Appearing below, under point $1,$ is a list of individuals, bodies and key terms. Listed under point

$2$ below are broad descriptions$/$activities related to the individuals$/$ bodies$/$terms under point $1.$

$1.$ Individuals$/$bodies$/$terms

$1\mathrm{.}1$ SAICA

$1\mathrm{.}2$ registered auditor

$1\mathrm{.}3$ internal auditor

$1\mathrm{.}4$ trainee auditor

$1\mathrm{.}5$ financial director

$1\mathrm{.}6$ International Standards on Auditing

$1\mathrm{.}7$ special purpose auditor

$1\mathrm{.}8$ management accountant

$1\mathrm{.}9$ reasonable assurance

$1\mathrm{.}10$ sufficient appropriate audit evidence

$1\mathrm{.}11$ IT general controls

$1\mathrm{.}12$ entity IT level controls.

$2.$Descriptions$/$Activities

$2\mathrm{.}1$ takes responsibility at board level for the adoption and implementation of the accounting policies adopted by a company

$2\mathrm{.}2$ controls that establish an overall framework of control for computer activities which should be in place before any processing of transactions get underway, and which span across all applications

$2\mathrm{.}3$ analyses cost and variance reports

$2\mathrm{.}4$ expresses an independent opinion on whether the financial statements of a company are fairly presented

$2\mathrm{.}5$ statements that provide guidance on various aspects of the audit function to establish a standard $($or quality$)$ with which must be complied

$2\mathrm{.}6$ these controls are implemented within the IT governance environment and have a pervasive impact on the IT controls environment including those at the transaction or application level

$2\mathrm{.}7$ conducts procedures to determine whether a mining company is complying with environmental regulations

$2\mathrm{.}8$ serves a training contract at an approved training organization or registered training officer

$2\mathrm{.}9$ support the conclusions on which the auditor bases his$/$ her report

$2\mathrm{.}10$ what the auditor provides to the users of financial statements regarding the fair presentation thereof

$2\mathrm{.}11$ an accounting body whose members use the designation CA$($SA$)$

$2\mathrm{.}12$ performs, on behalf of the board of a company, an independent evaluation of whether a company is appropriately addressing the risks faced by the company.

YOU ARE REQUIRED TO:

Match each description$/$ activity to the individual$/$ body $/$term to which it is most accurately related.