Develops partnerships with audit clients for assigned areas by maintaining an ongoing and two-way (i.e., talking and listening) dialogue, both formally and informally, in order to understand their goals and deliverables, key business processes, technologies, risk management practices and areas of potential risk. Performs fieldwork to assess the effectiveness of internal controls, compliance to laws, regulations, internal policies and procedures, and identifies deficiencies based upon analysis of the audit evidence, and documents work performed in sufficient detail to support the conclusions reached.