Describe an audit procedure (nature, extent and timing) to test the operating effectiveness of each control identified below:

Risk:

The actual individuals in need of training and employment may not be correctly identified due to biased coworkers.

Control:

-Reporting system for the case workers about an individual should be strong and objectively verifiable. The report must have the recognized attributes of the selected individual and the reason for selection.

-Conduct interview with both the case worker and the individual present.

-Comprehensive documentation should be made