(b)  Steps to confirm prior year flowcharts and system notes
   Review PY notes and confirm all stages covered  1
   Review PY file for weaknesses not actioned  1
   Review PY report to management   1
   Review client system documentation for changes  1
   Interview client staff to confirm client processes  1
   Walk-through tests to confirm notes  1
   Walk-through tests to confirm procedures   1
    –––
   Restricted to  5