Flashcards
COSO 7
Flashcards do conjunto (4)
- 1What are control activities?Control activities are the actions established through policies and procedures
that help ensure that management’s directives to mitigate risks
to the achievement of objectives are carried out. - 2What are principles of control activities?The organization selects and develops control activities that
contribute to the mitigation of risks to the achievement of objectives
to acceptable levels.
The organization selects and develops general control activities over
technology to support the achievement of objectives.
The organization deploys control activities through policies that
establish what is expected and in procedures that put policies
into action. - 3What types of transaction controls can you cite?Authorizations and approval, verifications, physical controls, controls over standing data, reconcilations, supervisory controls
- 4—
Informações
- Descrição
- Business/Economics FlashCards sobre COSO 7, criado por Archimed Nemes em 29-09-2017.
- Criado por
- Archimed Nemes
- Visualizações
- 0
- Avaliação