It incorporates a risk assessment methodology intended to reduce audit planning time and ensure that significant issues are included.
( It ( ( incorporates ( ( a ( risk ( assessment methodology ) ) ) ( intended ( to ( ( ( reduce ( audit ( planning time ) ) ) and ) ( ensure ( that ( ( significant issues ) ( are included ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (PRP It)) (VP (VBZ incorporates) (NP (NP (DT a) (NN risk) (NN assessment) (NN methodology)) (VP (VBN intended) (S (VP (TO to) (VP (VP (VB reduce) (NP (NN audit) (NN planning) (NN time))) (CC and) (VP (VB ensure) (SBAR (IN that) (S (NP (JJ significant) (NNS issues)) (VP (VBP are) (VP (VBN included)))))))))))) (. .)))
The risk assessment methodology uses a matrix of risk potential.
( ( The ( risk ( assessment methodology ) ) ) ( ( uses ( ( a matrix ) ( of ( risk potential ) ) ) ) . ) )
(ROOT (S (NP (DT The) (NN risk) (NN assessment) (NN methodology)) (VP (VBZ uses) (NP (NP (DT a) (NN matrix)) (PP (IN of) (NP (NN risk) (NN potential))))) (. .)))