I especially need help with part C.

Your CPA firm has been contracted by the state to serve as the internal audit function for The Commission on Work Development. The Commission was established several years ago by the state legislature to "increase the job skills of ndividuals receiving public assistance and help them obtain employment so as to be able to support themselves and their dependents.- To accomplish this objective, the Commission enters into contracts with private sector contractors to train individuals in computer data entry, local area network administration, cable and telecommunications installation, auto mechanics, and other fields where they are acknowledged need for employees. The Program Works As Follows ssions staff identifies indviduals eligible for enrollment in the program through referrals from case workers in local county and city welfare departments. The Commission staff then determines whether the individuals need general skils specific skill, or both and assigns them to entities with which the state has contracted for trianing services. The Commission also determines the specific fields in which training will be provided through periodic assessments of employer needs across the state. For purposes of this assessment, the state is divided into fire regions. Training offerings are set for each region based orn surveys of employers' current and expected needs are responsbile for a) providing individuals with the general work skill, if needed (iteracy, basic math, etc.jand b) providing all ndividuals with specific work skills training in auto mechanics, typing, network administration, etc.). are also responsible for helping all trained individuals to obtain employment. Your firm uses a business process approach to internal auditing A Identily tour key activities/processes involved in the operations of the Commission (there are more than four). Prioritize them in terms of significance to the board's operations (1 most significant, 4 - least significant). Activity/Process Signficance 2) B. For the activity/process you ranked the most significant, identify and evaluate three risks. For each risk, identify a control that would help mitigate the risk Impact Probability Control 21 C Design an audit procedure to test the operating effectiveness of each control identified above Control Audit Procedure