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whats up audit fans im back and today were looking at designing internal controls a big thank you to charlene who wrote to me uh through facebook and said oh look id really love something about how to design internal controls this isnt something that the auditor would normally do because when we design internal controls for our client we actually create a self-review independence threat but if youre an internal auditor or youre providing some recommendations or if youre studying and its quite a common question to be asked what sort of internal controls should be used to minimize a particular risk today im going to address it with a four-step process lets get into it [Music] hi and welcome to amanda loves to audit my name is amanda i do love audit and im really excited to be here back again on my youtube channel were just starting out university semester here in australia so its full steam ahead for me really really busy but i wanted to give a shout out to all of my retur