Use this section to describe aspects you considered for
investigation but decided not to take up, and why.
Whilst the rest of the plan details the areas that you are
going to investigate further and sets out your strategy for doing
so, it is important that you also record those other areas that you
have considered but have decided to accept without enquiry.
At the same time you should record the reasons for your
decision. This will serve not only as a reminder for you but will
also make the situation clear to anyone else, be it a colleague or
an auditor, who might subsequently have to review the file.
