an auditor to provide recommendations . The sample audit program addressed here is merely a small sample , not a comprehensive program . Thus ,
recommendations for further risk analysis , sample methods , and other concerns should be offered . In your report of recommendations to the head of
the new audit team , include the following sections :
Explanation of findings in the risk analysis Sarbanes – Oxley concerns or requirements Recommendations on appropriate sampling methods Recommendations for preparation and success in the external audit