Design an audit programme with two (2) audit procedures to audit each of scenarios 1, 5 and 6 of the above-mentioned scenarios, taking into account the Standards, King IV and the COSO model.

Scenario 1: The executive management of the Hospital has just instituted a new code of ethics. During a recent management meeting, the chief executive officer (CAE) and the chairperson of the Board signed the code of ethics as evidence of their commitment.

Scenario 5: Staff performance is evaluated on a quarterly basis and performance targets are updated and adjusted accordingly.

Scenario 6: The Hospital has appointed a risk specialist who identifies and ranks the company risks and prepares a risk profile for each department. The risk profile is used in preparing the departmental business plans where resources are devoted to significant risk areas.