Control objective―The aim or purpose of a particular aspect of controls. Control objectives relate to risks that controls seek to mitigate and may be categorised by the framework applied, such as operational (economy, effectiveness and efficiency), …

Control or internal control―The process designed, implemented and maintained by those charged with governance, management and other personnel to mitigate the risks which may prevent achievement of control objectives relating to the entity’s system. …

Criteria―The benchmarks used to measure or evaluate the underlying subject matter. The “applicable criteria” are the criteria used for the particular …

Description of the system―A document prepared by the responsible party and provided to users, if included in the scope of the engagement, describing the entity’s system, within which the controls to be concluded upon operate, including identification of: …

Deficiency in design of controls―An inadequacy or omission in the design of a control/s that, in the assurance practitioner’s professional judgement, means the control/s is not designed suitably to mitigate the risks that threaten achievement of the …

Deficiency in implementation of controls―Instances where a control was not implemented as designed that, in the assurance practitioner’s professional judgement, mean the control/s, once in operation, may not operate effectively as designed to achieve the …

Deviation in operating effectiveness of controls―Instances where a control was not operating as designed. …

Direct controls―Controls which directly address the risks of a control objective not being achieved, by detecting, preventing or correcting a failure to achieve a control objective on a timely …

Direct engagement on controls―A reasonable or limited assurance engagement in which the assurance practitioner evaluates the design of the controls against the control objectives, and, if included in the scope of the engagement, the description, …

Engaging party―The party(ies) that engages the assurance practitioner to perform the assurance engagement. …