MR12 Identifies the key RMR 21 Identifies the entity's key business processes, including the procurement internal controls processes, and identifies general and application controls, both manual (including IT related and IT, within these business processes controle) implemented in an entity MR13 Evaluates internal RM(RJ3.1 Evaluates the design adequacy of internal control, including application control and general controls within the IT environment in the context of the criteria recognised framework MR14 Conducts governance RMR41 Documents the components of the entity's audit engagement's reviews in accordance governance structure and its role, for example board of directors, audit with appropriate committee, etc. governance standards RM(R)4 2 Evaluates the corporate governance practices of an entity audit engagement in relation to relevant legislation and practices