2026-06-27http://hdl.handle.net/123456789/192277The audit identified four risks, all rated as moderate. If not addressed, they may affect the achievement of certain governance, risk management, or internal control objectives. The Representation formulated six Management Actions to respond to the risks identified and are committed to implementing them by December 2026.2 p.application/pdfFAOCC BY 4.0AUD1325 Audit of the Framework for Risk Assessment and Management of Engagements (FRAME)Document