{
  "docId": "019dd923-5ca1-7489-b636-d0883166ba72",
  "docSlug": "5a26b82a815bb359",
  "documentTitle": "Scottish Fiscal Commission Audit",
  "authorId": "Deloitte",
  "authorName": "Deloitte",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.333,
  "pageNumber": 41,
  "pageCount": 43,
  "prevPage": 40,
  "nextPage": 42,
  "slideType": "appendix_disclosure",
  "function": "summarize",
  "density": "balanced",
  "nDataPoints": 0,
  "notes": "This slide outlines the standard audit approach to fraud detection and management accountability.",
  "elementsJson": [
    "headline_text",
    "subtitle_text",
    "paragraph",
    "callout_box",
    "icon_grid"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b636-d0883166ba72/41",
  "deckHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b636-d0883166ba72#slide-41",
  "components": [
    {
      "bbox": {
        "h": 0.1,
        "w": 0.52,
        "x": 0.44,
        "y": 0.82
      },
      "kind": "callout",
      "text": "Concerns: No issues or concerns have been identified in relation to fraud.",
      "attrs": null,
      "subkind": "primary",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "8f36b273-3bbe-4c15-a08b-5e3f73f3618d",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": null,
      "kind": "callout",
      "text": "No issues or concerns have been identified in relation to fraud.",
      "attrs": null,
      "subkind": null,
      "toolName": "Visual emphasis",
      "toolSlug": "visual-emphasis",
      "confidence": null,
      "componentId": "019dd951-ba8d-77da-997f-78a34d02ee24",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.7,
        "w": 0.42,
        "x": 0.04,
        "y": 0.2
      },
      "kind": "list",
      "text": "Responsibilities: The primary responsibility for the prevention and detection of fraud rests with management... Required representations: We have asked the SFC to confirm in writing...",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "3bb28106-c6eb-4a21-a909-ae5d2fde0189",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.6,
        "w": 0.52,
        "x": 0.44,
        "y": 0.2
      },
      "kind": "list",
      "text": "Audit work performed: In our planning we identified the risk of fraud... During course of our audit... In addition, we have reviewed management's own documented procedures...",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f647765f-9fe5-468f-b593-9f25df843765",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.05,
        "w": 0.5,
        "x": 0.04,
        "y": 0.05
      },
      "kind": "title",
      "text": "4.8 Our other responsibilities explained",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "b5be4aea-d905-49a3-918e-cd35e6eb4e60",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.03,
        "w": 0.4,
        "x": 0.04,
        "y": 0.1
      },
      "kind": "title",
      "text": "Fraud responsibilities and representations",
      "attrs": null,
      "subkind": "subtitle",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c4144256-089f-4f9d-8529-fc63ec12a2e6",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 43,
      "from": 31,
      "beatId": "7e4dbe26-af55-49e7-911d-a9e346f33c29",
      "arcName": "The Consultant's Gambit",
      "arcSlug": "consultants-gambit",
      "beatName": "Solution & Approach",
      "beatSlug": "consultants-gambit-solution-approach",
      "evidence": "The document provides a conclusion and recommendations for improvement.",
      "position": 4,
      "confidence": 0.8,
      "parentBeatName": "Turn",
      "parentBeatSlug": "turn"
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}