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1. Regulatory Compliance Testing: Additional section when specific regulatory requirements need dedicated testing procedures

2. IT Systems Testing: Detailed IT audit procedures when technology systems are a significant part of the audit scope

3. Third-Party Vendor Assessment: When the audit includes evaluation of external service providers or vendors

4. Data Privacy Compliance: Specific section for DSGVO/GDPR compliance testing when handling sensitive personal data

5. Branch Location Testing: For organizations with multiple locations requiring specific testing procedures

6. Fraud Risk Testing: Additional procedures when there are specific fraud risks or concerns

1. Schedule A: Detailed Test Scripts: Step-by-step testing procedures for each audit area

2. Schedule B: Sample Selection Criteria: Detailed methodology for sample selection and size determination

3. Schedule C: Control Testing Matrix: Matrix mapping risks to controls and related test procedures

4. Schedule D: Testing Templates: Standard templates and worksheets for documenting test results

5. Schedule E: Risk Assessment Matrix: Detailed risk evaluation criteria and scoring methodology

6. Appendix 1: Reference Documents: List of relevant policies, procedures, and standards being tested

7. Appendix 2: Team Structure: Detailed audit team structure, roles, and responsibilities

8. Appendix 3: Key Contacts: List of key stakeholders and their contact information