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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 1088 |
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There are many controls that fall under this element, some are "Antifraud programs and controls, controls over the selection and application of accounting policies that are in conformity with the GAAP, information technology general controls, controls over significant nonroutine and nonsystematic transactions, company level controls...
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Evaluating the design effectiveness of controls.
Evaluating the operating effectiveness of controls based on procedures sufficient to assess their operating effectiveness. Testing the controls of the internal audits is one of the procedures" (gallerco, 2004).
Communicating the findings to the auditor and to other people...
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