Assume you made an arrangement for auditing your company, collect information about your company to evaluate its business risk that determines your audit plan.

Example:

Entering market: the company operated in the retail business industry that has no barrier to enter the market.

The number of employees: 100 employees, 40 of which are blue-collar, the rest is white-collar.

The salary: 90 % of employees are paid a minimum salary.

.......

Result: The risk of business is evaluated as high (Midium or Low). Because.........

The audit operation should focus......... areas.