Planning, analytics and risk assessment

You are a senior auditor with Mason and Associates Pty Ltd. Your audit partner,

Amanda, has approached you to undertake an independent review of the

preliminary risk assessment for one of the company’s clients, My Essential Care


My Essential Care Limited Group, which includes four entities, has been operating

for ten years. The group produces organic personal care products, including a

skincare range and personal grooming products for both men and women, using

primarily an Australian sourced essential oils. However, they also import oils from

several overseas sources. The group has also expanded through the acquisition of

several smaller manufacturers over the past five years, and now supply over 1,000

health food stores and hairdressing salons through-out Australia and New Zealand.

The group also sells their products to major department stores, as well as

maintaining an online presence.

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