You identified risk points, simiulating how to manupilate a company book as a president or a finance director.The next step is how many resources you should assign in your team.

This is one of the most headache area in an audit plannning. In Japan, a lot of comapnies close their books at the end of March. You have to work hard on secure the reasoce of your team by proposing a clear audit plan.

Therefore you need to simulate to complete all the audit process to the end.

Assigned staffs are usually less experienced than you. In the worst case, you might cover all the reaming tasks at the last minute.On the other hand, a loosing audit plan is costy.

Break even is mandatory.

To meet this necessity, I learned the skill of project management.