Internal audit department should have a rolling programme of visits to all 45 stores. This programme can have a bias to large and high risk stores, but it should ensure that all stores are visited on a cyclical basis.
What does rolling programme and cyclical basis mean
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3y ago#1https://en.wiktionary.org/wiki/rolling_programme
"cyclical basis" = based on a cycle, which for annual financial reporting would sensibly be at most one year/12 months - but could be shorter (e.g. quarterly)
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