Develop a risk based test plan by selecting appropriate audit approach, test procedures and sampling criteria based on professional judgment and departmentally defined internal audit methodology Perform audit tests and prepare working papers in accordance with professional IIA standards and FCU IA methodology Evaluate the adequacy of process design and the effectiveness of controls in meeting business and control objectives. Identify and document control and process weaknesses and provide evidential support for findings  Propose practical and value added recommendations to address control weaknesses and/or process inefficiencies Organize and reference work papers for review by Manager, Internal Audit Participate in closing meetings with client at the end of fieldwork, providing clear explanations for identified issues.