> For the complete documentation index, see [llms.txt](https://engyon.gitbook.io/engyon/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://engyon.gitbook.io/engyon/en/frequently-asked-questions/procedures/duplicate-analysis-of-non-routine-and-unusual-journal-entries-procedure.md). # Linking general procedures to risks Question: why do general procedures (such as 'Analysis of non-routine and unusual journal entries') sometimes appear twice under the category 'General' in the execution phase? Answer: The following general procedures can be linked to risks: 1. Minutes and correspondence between management and the supervisory body 2. Analysis of non-routine and unusual journal entries 3. Compliance with relevant laws and regulations 4. Audit of consolidation 5. Related parties 6. Inventory count (general procedure within the inventories line item) The general procedure 'Going concern assumption in the financial statements' cannot be linked to risks. The reason is [here](/engyon/en/frequently-asked-questions/procedures/going-concern-assumption-procedure-cannot-be-linked-to-risks.md). The procedures above are included by default in every audit under **General** in the **Execution** phase (except Inventory count, which sits under inventories). These procedures can be linked to risks, both to general risks and to risks at line item and assertion level. For example, you can link them to the risk of **Management Override**. #### Adding a procedure from the test plan You can link these procedures to a risk by adding them from the test plan. Click the **plus icon (Add procedure)** in the test plan. Then select the procedure. When you add the procedure this way, a **new procedure** is added to the audit. Because this procedure is already in the audit by default, it then appears twice. This can be what you want. For example, when you want separate procedures for journal entry analysis for different audit units. #### Linking an existing procedure To link the procedure that is already in the audit, instead of creating a second one, use the **magnifying glass icon** under **occurrences** while adding the procedure. That shows where the selected procedure is already used. Click one of the procedures that are already in the audit. The test plan is then linked to that procedure, instead of a new procedure being created.