ABC Club has the following categories of members: PARTICULARS COUNT Maximum Limit (a) Honorary 200 NA (b) Permanent 1400 1600 (c) Members' children 2400 NA (d) Corporate 100 125 (e) Temporary 500 600 The Permanent Member

The following steps are taken for verification of membership. Define the audit scope, set objectives of audit and identify key stakeholders who will provide the information and obtain ABC Club's top management's support to assist the forensic audit. Understand and document the policy and procedures of the club for accepting the membership application with supporting documents. Creating a hypothesis based on available data, testing the hypothesis. For the period under review verify Aadhaar Card, DOB proof and address proof of all children applicants and match it with Parent's membership. Verify whether children are actually belongs to member or child purported to relative of member. Verify the Children's membership records is in line with the eligibility criteria for membership. Review all correspondence relating to children's membership approval or rejection and disputes if any. Speak with club officials, accountants, and program coordinators to clarify any ambiguities and gather insights into potential issues.