Express Comfy has been in the aviation business for a few years. The Foundation’s fiscal year ends on December 31 of each Public. In the process of reviewing the financial statements for the previous year, the external auditor - the partner - is currently planning the operation and has undertaken Indeed, by identifying and interviewing the client to determine the risks surrounding that process. And by referring to the records of that meeting It was found that:

• In order to expand its network of flights, the corporation will need to acquire more aircraft, and the corporation has already requested the purchase of six (6) additional aircraft, at a total cost estimated at 70 million Qatari riyals. By directly executing that process. Accordingly, the director of the company's procurement department assigned that task to Mr. Fahad Al-Kaabi, who is preparing One of the oldest employees of the company, and due to the confidence of the Director of the Procurement Department in him, he assigned him to follow the entire process without referring to him. Indeed, Fahd communicated with the suppliers and follows up on what is due to them and is also responsible for receiving the aircraft shipment and making sure Matching them to the required quality levels when they come, etc. ... among the tasks related to the purchase of these aircraft.

• The corporation has also spent an amount of 50 million Qatari riyals on the renewal of the existing aircraft in the corporation. And for the purpose of financing Expansion and development operations The corporation, through the accounts department, submitted a loan application to a local bank with a value of 80 million Qatari Riyals, and the Corporation is still awaiting the bank's response regarding the submitted request, noting that the Director of Accounts Department has authorized it Four accountants inside the accounts department followed up on that topic, and the reason behind assigning the task to four employees is that Ms. Reem Al-Mansouri - the institution's internal auditor - has submitted a request for its annual leave, and the leave request has already been approved and has been One of the accountants in the Accounts Department to cover her place until her return from leave.

• The institution has a reservations website on the Internet where you receive all travel reservations, whether through travel agencies or Ordinary individuals. The Foundation gives travel agencies a 90 day credit period during which they can repay the amount Due, however, due to the difficult economic conditions, a number of travel agencies face difficulties in paying the amounts due For the benefit of the institution and due to the large size of the institution and the complexity of its transactions, the website of Eng. Ahmed Al-Sabahi Which monitors all transactions that take place on the site without the presence of additional control measures that may reduce the possibility of manipulation or Bugs exist. Also, regarding the website of the institution, It was established at the beginning of the year a few months ago until now There are frequent complaints from customers who have already booked tickets and paid the value, but due to a technical defect, the institution does not have any Registration of those reservations and thus tickets are reserved and sold to other customers, noting that there is no follow-up and restriction of a number Tickets sold through the site because the company is still in the stage of developing the system, where an external company was assigned to check The current electronic system and its updating, which helps to follow up all transactions that take place on the site by distinguishing each customer from The other and confirming the reservation, etc.

Based on the above practical situation, you are required to submit a report that addresses all of the following points (Avoid writing the report in the form of a question and an answer, so the required is to submit a report):

1-mention the conditions that the external auditor must ensure that the management of Express Comfy is committed to them before accepting them as a customer.

Also mention the contents of the letter of assignment, specifically explaining the role of each party to the contract and the specific responsibilities of each party.

2- Identify the members of the audit work team that is expected to audit Express Comfy accounts, explaining the role that all of them are supposed to play.

3-mention the steps in the review cycle as well as aspects of the strategy for the review process in light of the existing Express Comfy client.

4-mention the steps for the plan (or plans) to review for Express Comfy.

5- mention the review risk model explaining the risks associated with Express Comfy in terms of strengths and weaknesses In the internal control system of Express Comfy, as shown in the case, with recommendations that it deems appropriate to avoid Weaknesses.