The purpose of the project is to provide you with the opportunity to assess key

The purpose of the project is to provide you with the opportunity to assess key assertions, identify effective internal controls, design tests of these controls, and evaluate sufficient, appropriate evidence to support the control tests.
Core Learning Outcomes
CLO #2: Evaluate internal control to develop a strategy for tests of controls.
CLO #4: Evaluate adequacy of audit evidence as a basis for audit conclusions.
Unit Learning Outcomes
ULO #2: Compare the differences between preventative and detective controls
ULO #3: Summarize the types of evidence that can be used to support a test of controls
ULO #4: Design and select tests of controls
Directions
Read and critically analyze the Brookwood Pines Hospital case study associated with C8.4 in the course text and perform the following tasks:
Determine the key assertion at risk.
Describe one practical preventive internal control that would directly address the risk.
Describe one practical detective internal control that would directly address the risk.
Explain the test of controls you would perform to test the control in your answer to (b), including the evidence that you would obtain.
Describe the evidence of an exception to the internal control in your answer to (b).
Explain the test of controls you would perform to test the control in your answer to (c), including the evidence that you would obtain.
Describe the evidence of an exception to the internal control in your answer to (c) Evaluate the risk of missing truly notable items given your recommendation in (b).