Learn How to:

• • Benchmark Audit Plan Coverage—Compare, validate, and further examine audit plan coverage.

• • Educate the Audit Committee—Highlight emerging risk trends to inform audit committee interactions.

• • Sense Emerging Risks—Use the collection of key risk indicators to uncover areas of increasing risk exposure.

• • Prepare Management for Risk Assessments—Use key questions to prepare management for risk assessment or audit scoping discussions.

Obliviate .p 2020

Also known as a Forgetfulness Charm, was a spell that could be used to erase memories from an individual’s mind. First seen when Gilderoy Lockhart attempted to use it on Harry and Ron, this spell, when done correctly, apparently allows a substantial amount of control over the subject’s memories.

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Expelliarmus .p 2019

The Expelliarmus spell is the Disarming spell; it knocks the victim’s weapon (usually a wand) out of his/her hands. It can also be used to knock other items out of the target’s hands, but we seldom see this use. When it is performed with more power, one can blast the opponent off their feet.

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Riddikulus .p 2018

It is the spell used to transform a boggart into something less fear-inducing. Professor R.J. Lupin taught this incantation to Harry Potter and his classmates in Defense Against the Dark Arts during their 3rd year at Hogwarts School of Witchcraft and Wizardry.

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