I just need you to give me an idea of an auditing concept I can use, reflecting on the mini audit case study.

a) An activity you do in daily live in which you can draw analogies with some auditing concepts (i.e. NZ drivers need to abide in road codes when driving to minimise car accidents. The road codes are similar to internal controls within an organisation to minimise the risks of material misstatement). How are these audit concepts utilized in the completion of the mini audit case study?

LINK TO MINI AUDIT CASE: https://drive.google.com/file/d/1jGFcz6wA93o1XjxBwpyUswNJS52872mR/view?usp=sharing