Question: The process under review is the inventories and warehousing function of Delta Development. The internal audit engagement objective is to evaluate the adequacy and effectiveness

The process under review is the inventories and warehousing function of Delta Development. The
internal audit engagement objective is to evaluate the adequacy and effectiveness of specific
functions related to the inventories and warehousing process of Delta Development. As per the
risk register, the safeguarding of power tools and other safety procedures remains a high risk.

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