This module provides an introduction to the required risk assessment procedures that assist the audit team in gaining an understanding of the entity and its internal controls, including UEE Central, UE-30 and IC-1. The module includes active-learning activities focused on identifying controls in a client narrative and documenting walkthrough procedures. Discussions and activities within this module will enable participants to apply critical thinking and curiosity to their engagements to improve documentation and overall risk assessment on their engagements.