This is audit. please help me solve this question.

(a) Bank of Malaya is a commercial bank in Malaysia, having branches in Perak, Langkawi, Kedah and Labuan. The bank has good internal controls and sophisticated systems to ensure good controls are in place. You are the audit senior in charge of the audit for the year ended 31 December 2020. You found the following during the interim audit: The customers' credit card data is being stored in a cloud, and yet on 24 December 2020, the cloud platform was hacked, and data privacy has been at risk. Most of the bank's IT staff was on leave due to Christmas long holiday and only two staff went back to the bank to resolve the issue. Upon inquiry one of the IT staff, he mentioned that the Vice President sold the personal details of the customers i.e. name and phone number to an agency to assist in promoting the new trust fund investment programme. Many people lost their jobs in times of pandemic and 20% of the individual borrowers unable to repay their loans. They have opted for moratorium which is delay in repayment of loan without penalty imposed for a period of a year till 30 April 2021. Despite that, there is a potential 5% of the borrowers will default on their loan repayment after the moratorium period ends. There are five loan given with unusual assets pledged and/or incomplete documents. Due to pandemic and political instability in Malaysia, the Ringgit Malaysia has devalued against foreign currency. The bank holds a total value of RM5 million worth of foreign currency as at 31 December 2020. The Central Bank of Malaysia also announced a huge decrease in interest rate to buffer for the financial impact on borrowers as a result of pandemic and economy downturn. Required: You have brought the above findings to the knowledge of your audit partner after the interim audit before the final audit. He asked you to explain the potential risks faced by Bank of Malaya, and what are the audit procedures that you need to undertake in final audit