. - Please describe the criteria used to assess the level of identified quality risk in a "risk matrix" format, comprising relevant factors such as the likelihood and magnitude. - For each factor used to

points/concerns have been followed up. B9 Where the firm operates as part of a network under common monitoring policies and procedures: (a) Whether the firm receives the overall scope, extent, and results

conduct internal audit work for audit clients and if so what is the extent of the work? 2 IT Systems: Does the firm provide services to design provide or implement IT systems to audit client? If so, does

and extent of an engagement quality review (b) Requirements for the EQr to obtain understandings and information communicated by the engagement team and the firm. (c) Direction and supervision of AEQr

as regards line tracks, and, to the extent necessary for electric train operations, as regards sidings, or where the infrastructure will be fit for use by zero tailpipe CO2 emission trains within 10

relevant regulatory or reporting requirements, or the ability to gain the necessary skills and knowledge effectively; - The firm has sufficient personnel with the necessary competence and capabilities