In addition, if during the performance of the attestation engagement, risk factors or other conditions are identified that cause the auditors to believe that an additional response is required, such factors or other conditions, and any future response the auditors concluded was appropriate, should be documented.
Risk factors are identified for things that cause auditors to suspect a response is required.
The Department of Health and Human Services is used to protect and aid the health of the inhabitants of the Untied States.