This chart in Annex five is entitled "Travel and Hospitality Audit Criteria." The purpose of this chart is to map the audit criteria to the 3 lines of inquiry identified in the audit objective. The three lines of inquiry relate to governance, internal controls and risk management.
Four audit criteria are linked to governance. These criteria are accountability, monitoring and reporting, awareness and training and public service value.
Five audit criteria are linked to internal control. These criteria are pre-authorization or section 32, attestation or section 34, payment or section 33, planning and disclosure.
Three audit criteria are linked to risk management. These criteria are risk identification, risk assessment and risk mitigation.