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8                                                             Best

                                                                         Practice
                          NCR          OBS          Bpractice
             7





             6


                                                                                                                                   NUMBER OF
             5

                                                                                                                                   AUDIT FINDINGS


                                                                                                                                   BY FUNCTIONAL
             4


                                                                                                                                   (Identify the
             3
                                                                                                                                   emphasized area for


                                                                                                                                   the future)
             2




             1





             0
                         Function 1                   Function 2                  Function 3                  Function 4


                                                                                                                                                                                         76

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