Page 71 - IA ABMS BI
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CLASSIFICATION OF THE RULES






                                            Responsibility








                                              Auditor                       Identify the needs of non-
                                                                                        compliance







                                                                                                                           NO
                                              Auditor                                  Description                               Observation

                                                                                       Objectives




                                                                                                                YES


                                                                                  Nonconformance
                                               Auditor                                    Writing







                                                                             Approval from Auditee
                                              Auditor

                                                                                                                                                                                         71

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