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