Risk based internal audit

Respected Sir/Mam,

While conducting Internal audit of a cargo company which only does services of arranging Liners/Transporter for export, import and domestic services. The company does not own any vehicle, they merely arranges.

Experts pls guide me to conduct Process Audit( Flow), Risk Based Internal Audit  and intimate me on the areas of ultimate concern.

Also the statutory compliances that is mandatory.

Thank you