审核程序应既包括审核的范围、频次、方法和能力，以包括实施审核和报告审核结果的职责和要求。

The audit procedures shall cover the scope, frequency, methodologies and competencies, as well the responsibilities and requirements for conducting audits and reporting results.

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而对于管理人员来说缓解这个风险的方法是审核报告流程并且了解是“谁”处理了这些请求，并且是“如何处理的”。

The mitigation for management is to audit the reporting procedure and learn the "who" and "how" regarding the handling of these requests.

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用于管理、跟踪和报告的审核。

Audit for management, tracking, and reporting.

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