1. When presenting the proposed scope of an audit to Internal Audit or client management. It may be helpful to include all of the following except:

• An annotated, high-level flowchart of the major processes to be included.
• A review of findings in prior audits of the same or related subjects.
• An analysis of external guidance on relevant risks or controls in the audit subject area.
• A list of the risks or controls not included in the audit program due to a lack of funding for the audit department