Which factor is NOT relevant when rating auditable entities in an AML audit?

In the context of an AML (Anti-Money Laundering) audit, rating auditable entities involves prioritizing and assessing risk based on various relevant factors. Marketing strategies, while they may provide insights into the auditable entity's overall business model and market positioning, do not directly contribute to the assessment of AML risks or compliance.

On the other hand, self-evaluation by auditable entities is significant as it can highlight their perceived strengths and weaknesses in adherence to AML requirements. Past audits serve as a valuable reference, offering insights into historical compliance issues or strengths, which can inform future audit strategies. Regulatory guidance is crucial as it establishes the framework and expectations around AML practices that businesses are mandated to follow.

Therefore, marketing strategies stand out as the factor that does not inform the risk and compliance assessment necessary for effectively rating auditable entities in the scope of an AML audit.