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1. Technology Systems Review: Detailed assessment of IT systems supporting management controls, included when technology plays a significant role in control processes

2. Subsidiary Operations Review: Specific review of control systems in subsidiary companies, included for organizations with multiple entities

3. Industry-Specific Controls: Assessment of control measures specific to the organization's industry, included when specialized industry requirements exist

4. International Operations: Review of control systems for international operations, included for organizations with cross-border activities

5. Third-Party Risk Management: Assessment of controls related to third-party relationships, included when significant outsourcing or third-party dependencies exist

1. Appendix A: Review Methodology: Detailed description of the review approach, tools, and techniques used

2. Appendix B: Control Testing Results: Detailed results of control testing performed during the review

3. Appendix C: Interview List: List of key personnel interviewed during the review process

4. Appendix D: Document Review List: Inventory of documents reviewed during the assessment

5. Appendix E: Risk Assessment Matrix: Detailed risk assessment framework and results

6. Appendix F: Control Gap Analysis: Detailed analysis of identified control gaps against best practices

7. Appendix G: Regulatory Compliance Checklist: Detailed checklist of compliance with relevant Saudi regulations

8. Appendix H: Action Plan Template: Template for tracking implementation of recommendations