Direct Assurance Approach

Business Environment Questionnaire (BEQ)

Updated 15 May 2006

The BEQ is used to collate relevant information from the provider to support the PFA team's inherent risk assessment. It is completed by the provider before the audit visit, and will help to inform the sample size. During the first stage of the audit visit, the controls visit, PFA auditors will review the documentation held by the provider in support of the responses contained in the document.

Business Environment Questionnaire (BEQ)

Provider Control Risk Assessment (PCRA)

Updated 15 May 2006

The purpose of this document is to record and assess controls operated by the provider to manage the key risks relating to LSC funding. It is completed during the controls visits by the PFA team during discussions with the provider. The document includes examples of the key administration processes and suggested controls for each of the risk areas. PFA auditors will consider the adequacy of the controls within the context of the nature and size of the provider's business.

Provider Control Risk Assessment (PCRA)