A desktop review refers to a preliminary assessment or preliminary evaluation of financial statements or internal control systems without an on-site visit or a comprehensive audit. It typically involves a review of available documentation, reports, and other supporting materials to assess the financial position, accounting practices, or compliance with regulations without physically visiting the entity's premises. This type of review can be conducted remotely and is often used as an initial assessment before a more in-depth audit or as a less comprehensive alternative when a full audit is not feasible or necessary. The purpose is to gain a general understanding of the subject matter, identify potential risks, and ensure that basic standards and procedures are being followed.