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Cams Audit Quiz 37 Covered-
_How to determine the level of risk of findings,
including self-identified issues (i.e., low risk/
medium risk/high risk; severity and likelihood)
and distinguish between material and immaterial
findings to make recommendations addressing
root causes and the risk
_How to document the testing methodology
and results in the audit work papers (e.g., how
to ensure exceptions are properly identified,
retaining supporting evidence for the audit
planning and fieldwork)

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