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{Module name}

Description

{Text here}

Explanation

{Text here}

Background

{Text here}

Actors

Who are the actors? (e.g. owners of the contract, balance holders, ...) {Text here}

Internal Control

{Text here}

Risk Assessment

What could go wrong? → So what? (error) {Text here}

Materiality

{Text here}

Control Risk

{Text here}

Inherent Risk

{Text here}

Combined Risk Assessment

{Text here}

Auditing Process

{Text here}

Who's auditing?

e.g. Who looked at SOC1?

Trust Delegation (uncurling the chain of trust)

e.g. Who did source code auditing

Use of an expert {Text here}

Maturity

e.g. Do we know how to audit this? is there any guidance on this? this is how we do it because no one has talked about this issue

• Green light: Intangible assets, capital gain. Direct (CAD, QC) guidance on how to proceed
• Yellow light: Penny stocks, Cash, Gift Cards, The closest analogy
• Red light: No guidance exists. We are suggesting how it should look like

{Text here}

What is the process?

{Text here}

Planning

{Text here}

Test of Control

{Text here}

Substantive Test

{Text here}