Flashcards
Sem título
Flashcards do conjunto (5)
- 1Control environment1. Demonstrate commitment to integrity and ethical values
2. Ensure that board exercises oversight responsibility
3. Establish structures, reporting lines, authorities and responsibilities
4. Demonstrate commitment to a competent workforce
5. Hold people accountable - 2Risk assessment1. Specify appropriate objectives
2. Identify and analyze risks
3. Evaluate fraud risks
4. Identify and analyze changes that could significantly affect internal controls - 3Control activities1. Select and develop control activities that mitigate risks
2. Select and develop technology controls
3. Deploy control activities through policies and procedures - 4Information and communication1. Use relevant, quality information to support the internal control function
2. Communicate internal control information internally
3. Communicate internal control information externally - 5Monitoring1. Perform ongoing or periodic evaluations of internal controls (or a combination of the two)
2. Communicate internal control deficiencies
Informações
- Descrição
- FlashCards sobre Sem título, criado por mehboobani.roshn em 31-01-2016.
- Criado por
- mehboobani.roshn
- Visualizações
- 1
- Avaliação