25 Jul 2020: The key areas of risk were management override and revenue recognition – which are standard across all audits. ... Internal Audit Reports. a) Student Data Controls 10.1 AC noted the three key issues identified from the audit, all resulting in a low

24 Jun 2020: A breakdown of all actions to mitigate and reduce this key risk would be developed. ... confirm they are content with the key areas of assurance highlighted throughout, including risk management, data assurance and value for money (VFM).