Audits are typically part of a control process to validate that key activities are being or have been undertaken and to identify weaknesses or opportunities for improvement. Tick and flick audits which may check every 10th purchase order in order to ensure that the approvals and other controls in place are working have largely been superseded by ‘systems audits’ in which the integrity of the approval system as a whole is reviewed. This may involve a broader assessment not just of whether approvals took place, and addressing who undertook the approvals, but also considering whether the level of control was commensurate with the risk and, considering how else the risks may be managed. See also Approval.