Audit subject matter riskRisk relevant to the area under review:
- Business risk (customer capability to pay, credit worthiness, market factors, etc.)
- Contract risk (liability, price, type, penalties, etc.)
- Country risk (political, environment, security, etc.)
- Project risk (resources, skill set, methodology, product stability, etc.)
- Technology risk (solution, architecture, hardware and software infrastructure network, delivery channels, etc.).
Scope Notes: See inherent risk