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4 Cards in this Set
- Front
- Back
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Characteristics |
Is a process Effected by people Not static Not foolproof Not a case of a single control addressing a single riskli |
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Limitations |
Cost/benefit Directed at routine transactions Human error Collusion Abuse of power Procedures may become inadequate |
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Definition |
Process designed implemented and maintained by those in charge of governance management and other personnel to provide reasonable assurance about the achievements of an entities objective wrt
Reliability Effectiveness Compliance |
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Components |
Control environment Risk assessment Information system Control activities Monitoring of controls |
