See the page in this guide on the design audit.

A design audit is a review of all the different elements that your company uses to interact with customers and the public.

Auditors also need to consider whether any reliance will be placed on internal controls in designing audit procedures.

The auditor uses assertions in assessing risks by considering potential misstatements that may occur, and thereby designing audit procedures that are responsive to the particular risks.

Also in 2007, NanGate released two new software products, NanGate Liberty Analyze(TM) and NanGate Design Audit(TM).

It is not necessary to design audit procedures solely to identify conditions and events that, when considered in the aggregate, indicate there could be substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.

If so, auditors should include GAO-02-340G Government Auditing Standards Exposure Draft specific tests of the effectiveness of internal control and consider the results in designing audit procedures.4 Management is responsible for establishing effective internal control.

In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.