If this is a single user type app (I also have a multi user solution) my solution would be this.
Create new table called Select Procedures and enter a single record and then lock down so no more records can be entered.
It will be Record ID #1.
Create a few multiple choice fields (not multi-select) but multiple choice, with drop downs for the 26 procedures. Say you initially create 3 fields called
[Audit Procedure 1],
[Audit Procedure 2],
[Audit Procedure 3]
Create a relationship to your Requirements so that 1 Select Procedures has many Requirements and join the two tables with a formula numeric field with a formula of 1.
Lookup
[Audit Procedure 1],
[Audit Procedure 2],
[Audit Procedure 3]
down to Requirements
convert the multi select field for Procedures on the requirements record to text in a new formaul text field called called [Procedures(text format)]
Then have an formula checkbox
Contains([Procedures(text format)],[Audit Procedure 1])
or
Contains([Procedures(text format)],[Audit Procedure 2])
or
Contains([Procedures(text format)],[Audit Procedure 3])
That will highlight Requirements for the selected three procedures.
I'm not sure what you are doing with the table to table import after that.
