Telsar's internal auditor has been impressed by your visualisation abilities and requested your assistance in developing a dashboard to identify and respond to risks in relation to its purchases and trade payables on an ongoing basis.

Drawing on knowledge and skills developed from your group report in Parts 1 and 2 and your own independent further research and analysis, develop a dashboard that will enable Telsar's internal auditor to monitor and respond to at least three (3) specific identified audit risks in relation to Telsar's purchases and trade payables on an ongoing basis.

You should explicitly identify each element/visualisation within the dashboard you have developed. For each (combination of) element(s)/chart type(s) included in the dashboard, you are required to:

• Explicitly identify and explain the risk and its relevance to the auditor that the element(s) is designed to monitor/respond to, and
• Explain the rationale for its inclusion and design, including an explanation of the manner in which it will be used to monitor/respond to the identified risk.