Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Holding and Movements Alcohol Strategy - Audit Risk & PERCET

Audit Risk Model: Addressing the Audit Risk Model

 

The balance of time spent in inherent and control risk will determine how much time is spent on detection risk. The less the threat to inherent and control risk, the less time is required to address detection risk.