You have been appointed as the external auditor for your allocated company for the financial year ending June 2021 or 2022 of Avita Medical Ltd.                                       

 

Can you make a report to adequately address the following:                                                                

 Identify specific areas within the financial reporting process that are susceptible to cyber threats and outline the steps an auditor should take to evaluate the effectiveness of the entity's controls and measures in place to mitigate such risks. (Only provide upto 550 words) (Links for Avita Medical: https://ir.avitamedical.com/static-files/dc273460-00d4-43ca-9de7-ae0cc68e846e)  (Also provide Harvard intext(page and paragraph no.) and references)