The objective of this deliverable is to provide a handbook
for the risk-based internal financial control trainings by
presenting how the Integrated Governance Capability Assessor
and Internal Financial Control Assessor skill cards are
applicable to use Integrated Risk Management scenarios in
supporting the implementation of the risk-based internal
financial control system for SMEs. These Integrated Risk
Management scenarios are taking the governance objectives of
the Governance Model for Trusted Businesses into the context
of the operational and organizational levels and their
specific business goals relevant for SMEs.